AP High Court Holds Section 62 GST Assessments Automatically Withdrawn Upon GSTR-3B Filing with Tax, Interest and Late Fee
Background and Context
The Andhra Pradesh High Court recently pronounced its decision in Writ Petition No. 12881/2026, filed by Surya Sreebhavani Infrastructure Private Limited against the Assistant Commissioner of State Tax, Siripuram Circle, Visakhapatnam-I Division, along with other respondents. The ruling offers significant clarity on the legal effect of filing belated GSTR-3B returns after assessment orders are passed under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017, and on the consequential enforceability of recovery proceedings initiated thereunder.
Nature of the Dispute
The registered assessee had failed to file its returns for the months of March, April, and August 2024. As a direct consequence of this non-compliance, the tax authorities passed assessment orders under Section 62 of the Andhra Pradesh Goods & Service Tax Act, 2017 (referred to hereinafter as "the Act, 2017") for each of these periods.
The dispute before the High Court essentially involved two interrelated grievances:
- The non-recognition by the department of the tax liability discharged through subsequently filed GSTR-3B returns, and
- The challenge to a Garnishee Notice in Form GST DRC-13 dated 29.12.2025, issued under
Section 79of the APGST Act to the assessee's tenant, seeking recovery on the basis of those very assessment orders.
Chronology of Assessments and Payments
The Court took on record the following tabulated details of assessment orders and the corresponding payments made by the assessee:
| Month | Date of Order | Total Tax Liability as per Order (Rs.) | Date of GSTR-3B Filing | Tax Paid (Rs.) | Interest Paid (Rs.) | Late Fee Paid (Rs.) | Days from Order to GSTR-3B |
|---|---|---|---|---|---|---|---|
| Mar 2024 | 23.05.2024 | 1,17,443 | 28.09.2024 | 1,67,882 | 16,009 | 2,000 | 128 |
| Apr 2024 | 14.06.2024 | 1,17,444 | 29.09.2024 | 1,78,402 | 10,038 | 2,000 | 106 |
| Aug 2024 | 01.11.2024 | 2,41,398 | 07.07.2025 | 1,72,906 | 12,067 | 5,000 | 248 (effective days: 11) |
Note: The Government Pleader for Commercial Tax, appearing for the respondent department, confirmed on instructions before the Court that the GSTR-3B returns had been duly filed and that no outstanding dues remained against the assessee.
Reason for Delay: Cancellation and Revocation of GST Registration
A critical factual element bearing upon the delay — particularly in relation to the August 2024 return — was brought to the Court's attention by Sri A. Sarveswar Rao, learned counsel appearing for the assessee.