M/S. Sri Nr Constructions vs. The Assistant Commissioner(State Taxes)
Held
The High Court, following a Madras High Court judgment, held that the best judgment assessment orders were deemed withdrawn under Section 62(2) of the GST Act. This was because the petitioner subsequently filed returns and paid the tax, interest, and late fee, thereby setting aside all consequential recovery proceedings.
Facts
The petitioner, a registered GST person, failed to file GSTR-3B returns for April and May 2024, leading to best judgment assessment orders. Subsequently, the petitioner filed the returns and paid the necessary tax, interest, and late fee. Despite these payments, the respondent initiated recovery proceedings based on the original assessment orders.
Key Issues
The core issue was whether best judgment assessment orders are deemed withdrawn under Section 62(2) of the GST Act once the taxpayer subsequently files returns and pays the tax, interest, and late fee, thereby invalidating subsequent recovery proceedings.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
1
APHC010187002026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 10499 of 2026 Bench Sr.No:- 66 [3543]
M/s. Sri Nr Constructions ...Petitioner Vs. The Assistant Commissionerstate Taxes and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 1st September 2026 Present : Advocate for Petitioner: SRINIVASA RAO KUDUPUDI Advocate for Respondent: GP FOR COMMERCIAL TAX
2
HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.10499 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The petitioner is a registered person under the G.S.T. regime has not filed his returns for the months of April and May, 2024. On account of the non-filing of the returns in GSTR-3B Forms, the best judgment assessment orders were passed for the month of April, 2024 on 14.06.2024 and for the month of May, 2024 on 19.07.2024. 2. The petitioner, after passing these assessment orders, had filed GSTR-3B Forms and had also paid the necessary taxes, in relation to the periods in dispute on 21.09.2024 and 23.09.2024 respectively by paying interes
The judgment continues below.
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