Pushpa Decors Vs Assistant Commissioner, State Tax
Date: October 14, 2025
Subject Matter
Ex Parte GST Assessment Quashed Due to Subsequent Return Filing
Summary
The Andhra Pradesh High Court (AP HC) recently addressed a petition filed by Pushpa Decors, a GST-registered person, challenging two assessment orders issued under Section 62 of the GST Act for the months of March, April, and May 2023.
Key Points of the Case
Assessment Orders Issued: The 1st respondent issued the two orders on July 12, 2023, because Pushpa Decors had not filed their GST returns within the stipulated time.
Petitioner's Compliance: The petitioner subsequently filed the required returns, along with the late fee, on October 11, 2023.
Legal Argument: The petitioner's counsel argued that by filing the returns within the time frame specified in Section 62(2) of the GST Act, the original assessment orders should be deemed to have been withdrawn.
Authority's Stance: The Assistant Government Pleader conceded that the petitioner had complied with the requirements of Section 62. However, they submitted that the orders could not be officially withdrawn or closed due to a "technical glitch" in the system, and recovery actions were still being pursued.
Taking into consideration the provisions of Section 62 of the GST Act and referencing an earlier court order (W.P. No. 20705 of 2025), the AP HC:
Allowed the Writ Petition and set aside (quashed) the impugned assessment orders dated July 12, 2023.
Explicitly stated that while the assessment orders are quashed, the petitioner's liability to pay interest on any delayed tax payment would not be absolved.
The ruling essentially forced the withdrawal of the assessment orders as mandated by law, despite the system's "technical glitch," reaffirming the primacy of statutory provisions over administrative or technical limitations.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner is a registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST, Act”]. The 1st respondent had issued two separate Orders, dated 12.07.2023, for the months of March, April and May, under Section 62 of the GST Act, on the ground that the petitioner had not been filed his returns within time. After passing of this Order, the petitioner is said to have filed his returns, on 11.10.2023, along with late fee.
2. Sri G. Narendra Chetty, Learned counsel for the petitioner would submit that the order of assessment, passed under Section 62(1) of the GST Act, would be deemed to have been withdrawn by virtue of Section-62(2) of the GST Act, inasmuch as the petitioner had submitted his returns, within the time stipulated under Section 62 of the GST Act. However, the Order has not been withdrawn and the authorities are taking steps to recovery the taxes as per the said assessment order.
3. The learned Assistant Government Pleader for Commercial Tax, appearing for the respondents, on instructions, submits that though the petitioner had complied with the requirements of Section 62 of the GST Act, the impugned Orders, dated 12.07.2023, could not be withdrawn on a technical glitch as the system was not permitting the said order to be closed.
4. In view of the provisions of Section-62 of the GST Act and in view of the earlier Order of this Court, dated 13.08.2025, in W.P.No.20705 of 2025, this Writ Petition is allowed setting aside the impugned Orders, dated 12.07.2023. However, the liability to pay interest on account of the delayed payment of tax, if any, would not be absolved. There shall be no order as to costs.
As a sequel, interlocutory applications pending, if any shall stand closed.