GST Section 62 Assessment Deemed Withdrawn Upon Filing of Delayed Return with Late Fee — Andhra Pradesh High Court

Case Overview

Case Name: Goodwill Insulations Vs Assistant Commissioner ST FAC (Andhra Pradesh High Court)
Writ Petition No: 22229/2026
Date of Order: 14/08/2026
Court: Andhra Pradesh High Court

Background and Factual Matrix

The Andhra Pradesh High Court was called upon to examine a significant question under GST law — whether an assessment order issued under Section 62 of the GST Act retains its validity and enforceability once the concerned registered person files the pending return, albeit with a delay, and duly pays the applicable late fee.

The matter arose when the petitioner, Goodwill Insulations, was served with an assessment order in Form GST ASMT-13 dated 21.06.2023 along with a summary of the said order dated 28.06.2023, both pertaining to the return period of April 2023. These orders were passed under Section 62 of the GST Act on the ground that the petitioner had failed to file its returns within the prescribed statutory timeline.

The petitioner's counsel submitted before the Court that while the monthly return for April 2023 could not be filed within the stipulated period, it was subsequently filed on 19.08.2023, entailing a delay of 70 days. Along with the delayed filing, the petitioner also paid the additional late fee as required under the law. Despite having discharged the applicable interest and late fee obligations on the delayed return, the first respondent — the Assistant Commissioner — did not withdraw the assessment orders dated 21.06.2023/28.06.2023. This inaction on the part of the revenue authorities compelled the petitioner to approach the High Court by way of a writ petition.

Details as Recorded in the Order

The Court's order captures the relevant details in a tabular format, reproduced as follows: