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Meka Dredging Company Private Limited Vs Deputy Assistant Commissioner

Date: December 30, 2025

Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R RAGHUNANDAN RAO, T.C.D.SEKHAR
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Subject Matter

GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay

Best Judgement Assessment

Summary

The High Court allowed the petition, holding that the assessment orders passed under Section 62 of the GST Act are deemed to have been withdrawn. This decision was based on the retrospective application of an amendment to Section 62 and the condonation of delay in filing returns for certain periods, following established precedents.

Summary of Facts and Dispute:
  1. Impugned Action: The respondent authorities initiated recovery of dues based on assessment orders issued under Section 62 of the GST Act for the petitioner's failure to file returns for March-2023 to May-2023 within the stipulated time.
  2. Petitioner's Argument: The petitioner contended that for May 2023, returns were filed within the 120-day period, thus the assessment order should be deemed withdrawn under Section 62(2). For March 2023, it was argued that a subsequent amendment to Section 62 extending the period to 120 days should apply retrospectively. For April 2023, despite a 12-day delay beyond 120 days, the petitioner sought condonation based on prior judgments.
  3. Core Question of Law: Whether assessment orders under Section 62 of the GST Act are deemed withdrawn upon filing returns within a retrospectively extended period, and if minor delays beyond this period can be condoned by the Court.
Key Legal Issues & Findings:
Retrospective Application of Section 62 Amendment

The Court considered the amendment to Section 62 of the GST Act, which extended the period for filing returns to 120 days.

  • Period for Compliance: For March 2023, although the returns were filed on 22.08.2023, which was beyond the initial 60-day period, it fell within the subsequently extended 120-day period.
  • Retrospective Effect: The amendment to Section 62, extending the compliance period, was held to operate retrospectively, thereby benefiting the petitioner for the month of March 2023.
  • Deemed Withdrawal: Consequently, the assessment order for March 2023 was deemed to have been withdrawn.
Condonation of Delay in Filing Returns

The Court relied on its previous judgments in M/s Brothers Engineering and Erectors Limited and M/s Indubaala Enterprises, and the High Court of Madras judgment dated 02.08.2024 in W.P.(MD) No. 18740 of 2024.

  • Compliance for May 2023: For the month of May 2023, the petitioner's filing of returns and payment of taxes were found to be within the time limit stipulated under Section 62 of the GST Act.
  • Delay for April 2023: For the month of April 2023, the returns were filed on 01.11.2023, incurring a delay of 12 days beyond the 120-day period.
  • Precedents for Condonation: Following its own precedents and that of the Madras High Court, this Court condoned the minor delay for April 2023, given the circumstances of the case.
Ruling:
  1. Outcome: The assessment orders dated 27.05.2023, 21.06.2023, and 12.07.2023 are deemed to have been withdrawn.
  2. Directions: The petitioner shall ensure payment of any outstanding late fee and interest, subject to verification, within a period of six (06) weeks from today.

FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT

The petitioner, who is a registered person under the Andhra Pradesh Goods and Services Act, 2017 (for short “the GST Act”), has not filed his returns for the months March-2023 to May-2023, within time. Consequently, the assessing authority has passed assessment of orders under Section 62 of the GST Act. Thereafter, the petitioner filed his returns along with payment of tax, interest and late fee. The details of these events are given below:

S.No. Month Date of Assessment Order Date on which returns were filed
1. March-2023 27.05.2023 22.08.2023
2. April-2023 21.06.2023 01.11.2023
3. May-2023 12.07.2023 01.11.2023

2. The respondent authorities, however, sought recovery of the dues, raised under the aforesaid orders of assessment. Aggrieved by the said recovery of tax, the petitioner has approached this Court by way of the present writ petition.

3. sri. K V Girish Choudary, the learned counsel appearing for the petitioner would contend that as far as the month of May 2023 is concerned, the filing of returns and payment of necessary dues had been completed within the period of 120 days along with payment of late fee and as such the provisions of Section 62(2) of the GST Act would be applicable and the order, dated 12.07.2023 would have to be deemed to have been withdrawn.

4. Learned counsel would submit that for the month of March 2023, though the returns had been filed by 22.08.2023, the period available, at that point of time was 60 days which was subsequently extended to 120 days, by virtue of amendment to Section 62, with effect from 01.10.2023. Learned counsel would submit that though the amendment had come subsequently, the said amendment would operate retrospectively and ensure to the benefit of the petitioner.

5. As far as the month of April 2023 is concerned, the learned counsel would submit that filing of the returns on 01.11.2023, was beyond the period of 120 days, by an extra 12 days. He would rely upon the judgment of this Court in M/s. Brothers Engineering and Erectors Limited as well as M/s Indubaala Enterprises, dated 13.08.2025 in W.P.No.20705 of 2025, and the order, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch, to contend that the said delay can be condoned.

6. The learned Government Pleader, on instructions, would submit that the returns and payment of taxes had been done on the dates mentioned by the petitioner. However, his instructions do not speak about the payment of late fee and interest.

7. Filing of returns and payment of taxes by the petitioner, for the month of May 2023 is within the time limit stipulated under Section 62 of the GST Act.

8. Though the petitioner had complied with the requirements of Section 62, for the month of March 2023, belatedly, the subsequent amendment has been treated to have retrospective effect and as such there is compliance of Section 62 of the GST Act. As far as the months of March 2023 and April 2023 are concerned, there has been a delay beyond the time stipulated under Section 62 of the GST Act. However, this delay, in the circumstances of the case, can be condoned. Further, the High Court of Madras, in its judgment, dated 02.08.2024 in W.P.(MD) No. 18740 of 2024, in similar circumstances had held that such delay can be condoned. This Court had followed the said judgment in its judgment, dated 13.08.2025 in W.P.No.20705 of 2025 and in the judgment, dated 26.11.2025 in W.P.Nos.31323 of 2025 and batch.

9. Following these two judgments, this Writ Petition is disposed of declaring that the orders of assessment, dated 27.05.2023, 21.06.2023 and 12.07.2023 are deemed to have been withdrawn. Needless to say, this order is subject to verification as to whether late fee and interest has been paid or not. If such late fee and interest have not been paid, the same shall be paid within a period of six (06) weeks from today. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.