M/S. Asn Traders vs. The Assistant Commissioner (St)

WP/22905/2026HC Andhra PradeshGSTCNR APHC01042218202624 August 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR6 pages

AI SummaryAllowed

Held

The High Court, following a Madras High Court judgment, held that the best judgment assessment orders for the periods in dispute are deemed to have been withdrawn. Consequently, all consequential proceedings initiated for recovery of tax dues under those orders were set aside, considering the spirit of the amendment to Section 62 of the GST Act.

Facts

The petitioner, a registered GST person, failed to file GSTR-3B returns for May 2023 and October 2025, leading to best judgment assessment orders. Subsequently, the petitioner filed the GSTR-3B forms and paid the taxes along with late and additional late fees. Despite this, the respondent initiated recovery proceedings based on the initial assessment orders.

Key Issues

Whether best judgment assessment orders are deemed withdrawn under Section 62(2) of the GST Act when the taxpayer subsequently files returns and pays taxes with late fees, especially considering the amendments to the said section and the timeline of payments.

Sections Cited

Section 62, Section 62(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 APHC010422182026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WP Nos. 23030 AND 22905 OF 2026 Bench Sr.No:- 99 [3543] Between M/s. Asn Traders ...Petitioner Vs. The Assistant Commissioner St and Others ...Respondent(s) ********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 25th August 2026 Present : Advocate for Petitioner: C SANJEEVA RAO Advocate(s) for Respondent(s): GP FOR COMMERCIAL TAX, 2 HON’BLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP Nos.23030 AND 22905 OF 2026 COMMON ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar) 1. As the petitioner and the issue involved in these writ petitions are one and the same, they are being disposed of by

this common order.

The petitioner is a registered person under the G.S.T. regime has not filed his returns for the months of May, 2023 and October, 2025. On account of the non-filing of the returns in GSTR-3B Forms, the best judgment assessment orders were passed for the month of May, 2023 on 14.07.2023 and for the month of October, 2025 on 26.12.2025 .

The petitioner, after passing these assessment orders, ha

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.