Asn Traders vs. The Assistant Commissioner (St)

Held

The High Court, following a Madras High Court precedent, held that the best judgment assessment orders are deemed withdrawn as the petitioner subsequently filed returns and paid all taxes and fees. Consequently, the Court set aside the recovery proceedings initiated based on these withdrawn assessment orders.

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 returns and paid the taxes along with late and additional late fees. When recovery proceedings were initiated based on these assessment orders, the petitioner approached the High Court.

Key Issues

The key issue was whether best judgment assessment orders are deemed withdrawn under Section 62 of the GST Act when the taxpayer subsequently files returns and pays taxes along with late and additional late fees, considering the timing of amendments to the section.