M/S. Gopi Krishna Traders vs. The Assistant Commissioner (State Taxes)
Held
The High Court directed the respondents to accept the petitioner's manual GSTR-3B return for December 2021 within four weeks. The petitioner must pay the prescribed late fees, upon which the best judgment assessment order dated 16.02.2022 would be deemed withdrawn as per Section 62(2).
Facts
The petitioner, a GST registered trader, failed to file GSTR-3B for December 2021, leading the respondent to issue a best judgment assessment order under Section 62. The petitioner's registration was subsequently cancelled, and they sought to manually file the belated return and pay late fees to have the assessment order deemed withdrawn.
Key Issues
Whether a taxpayer, whose GST registration is cancelled and business closed, can manually file a belated GSTR-3B return to withdraw a best judgment assessment order under Section 62, subject to paying late fees.
Sections Cited
Section 46, Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010384292026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 3rd DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20781 OF 2026 Between:
M/s. Gopi Krishna Traders, GSTID-37AJOPG2570L1ZT Rep. by its Proprietor, Sri E. Gopi Krishna
3-1-15, Santa Market Road, Jangareddigudem-534447, West Godavari Dist. Andhra Pradesh ...Petitioner AND 1. The Assistant Commissioner State Taxes, Jangareddigudem circle Eluru Division, Jangareddigudem-534447 West Godavari District, A.P.
The State of Andhra Pradesh, Re. by its Principal Secretary, Revenue CT- II Department, Secretariat, Velagapudi-522503 Amaravathi, Guntur Dist., Andhra Pradesh
The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to be pleased to issue an appropriate Writ Order or Direction more partic
The judgment continues below.
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