M/S. Bismillah Oils vs. The Assistant Commissioner (State Taxes)
Held
The Court held that the best judgment assessment order was deemed to have been withdrawn under Section 62 of the GST Act, as the petitioner had subsequently filed returns and paid the tax with late fees. Consequently, all consequential recovery proceedings were revoked.
Facts
The petitioner failed to file GSTR-3B for June 2023, resulting in a best judgment assessment order. Subsequently, the petitioner filed the returns and paid the tax along with late fees. Despite this, the respondent initiated recovery proceedings based on the original assessment order.
Key Issues
Whether a best judgment assessment order is deemed withdrawn under Section 62 of the GST Act when the taxpayer files returns and pays the tax with late fees beyond the initial 60-day period but within the extended period, thereby revoking recovery proceedings.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following order: (per Hon’ble Sri Justice Ninala Jayasurya)
The petitioner is a registered person under the CGST regime, has not filed his returns for the month of June, 2023. On account of the non- filing of the returns in GSTR-3B Forms, the 1st respondent issued order in Form ASMT-13, dated 16.10.2023 and summary order dated 17.10.2023, conducting the best judgment assessment for the period June, 2023. 2. The petitioner, after passing of this assessment order, filed Form GSTR-3B and had also paid the necessary tax, in relation to the period in dispute on 16.
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.