Madduru Khader Hussain vs. Assistant Commissioner
Held
The High Court set aside the assessment order, noting that the petitioner had rectified the GSTR-1 error and paid the applicable taxes, resulting in no revenue loss. The Court also observed that the assessment order was passed after the petitioner's registration was cancelled and the amended return was not considered, but allowed the respondent to initiate fresh proceedings.
Facts
A registered GST dealer inadvertently showed excess turnover in GSTR-1 for February 2024 but declared correct turnover in GSTR-3B. The dealer subsequently rectified the GSTR-1 error in Table 9A while filing GSTR-1 for March 2024 and paid the correct tax. The department issued an assessment order for the discrepancy without considering the rectification, after the dealer's GST registration had already been cancelled.
Key Issues
The key issues were whether the assessment order was valid given the petitioner's rectification of GSTR-1 and subsequent tax payment, and if the assessing authority erred by not considering the amended return, especially when the order was passed after the dealer's registration cancellation.
AI-generated summary — verify with the full judgment below
WP_24132_2026 APHC010441482026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 24132 of 2026 Bench Sr.No:-9 [3543] ********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 25th August 2026 Present : Advocate for Petitioner: L CHANDRA OBUL REDDY Advocate(s) for Respondent(s): GP FOR COMMERCIAL TAX, WP_24132_2026 HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.24132 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The petitioner is a proprietary concern was a registered dealer under GST Act, 2017 on the rolls of 1st respondent. The petitioner filed monthly return for the period February, 2024 in Form GSTR-1 on 09.03.2024 whereunder the taxable turnover was inadvertently shown, however, the petitioner declared correct turn over while filing Form GSTR-3B return on 19.03.2024 in relation to the month of February, 2024. Subsequently, the petitioner rectified the mistake crept in Form GSTR-1 for the mont
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