Order : R. Raghunandan Rao, J. The petitioner was served with orders of assessment, under Section 62 of the Goods and Services Act, 2017 (for short “the GST Act ”) for different assessment periods. The details of the said orders are given hereunder below: W.P.No. Assessment period Date of assessment order Tax demanded under the order in Rupees 2288/2026 April 2024 20.08.2024 8,09,834-00 May 2024 20.08.2024 7,97,970-00 June 2024 20.08.2024 7,86,486-00 July 2024 01.10.2024 7,92,228-00 January 2025 13.03.2025 6,47,144-00 2296/2026 Feb 2023 26.06.2023 6,80,992-00 March 2023 26.06.2023 7,71,048-00 2297/2026 April 2023 26.06.2023 6,61,424-00 May 2023 12.07.2023 6,57,572-00 June 2023 18.08.2023 6,59,178-00 July 2023 22.09.2023 6,63,514-00 March 2024 22.05.2024 6,66,738-00 2. The aforesaid orders came to be passed on the ground that the petitioner had not filed its returns, within time. Thereafter, the petitioner contends that it had filed necessary returns and had also been paid tax and other amounts including late fee etc., on the turnovers disclosed by the petitioner. 3. The petitioner has now approached this Court with the contention that the respondents are seeking to recover the amounts demanded under the assessment orders set out above. It is the contention of the petitioner that such amounts are not payable as the appropriate returns had been filed within time stipulated under Section 62(2) of the GST Act and, consequently, the deeming clause available in Section 62(2) would be applicable and it would have to be deemed that the said orders of assessment have been withdrawn. 4. Learned Government Pleader does not dispute the facts set out in the affidavit filed in support of the writ petition. 5. In a similar situation, this Court while considering the provisions of Section 62 of the Act in a case of Brothers Engineering and Errectors Limited v. State of A.P ., (2025) 34 Centax 39 (A.P.) : 2025 Supreme(Online)(AP) 14071 held that any order passed under Section 62 of the Act would stand withdrawn upon the registered person filing the necessary returns along with payment of tax, interest and late fee within the statutory or extended period. 6. Inasmuch as said conditions are said to have been complied with, these Writ Petitions are allowed, declaring the orders of assessment set out above are deemed to have been withdrawn. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.