Meka Dredging Company Private Limited Vs Deputy Assistant Commissioner
Date: December 30, 2025
Subject Matter
GST Assessment Orders Deemed Withdrawn on Retrospective Amendment and Condonation of Filing Delay
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allowed the petition, holding that the assessment orders passed under Section 62 of the GST Act are deemed to have been withdrawn .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 condonat…
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…