M/S. Sri Sal Surya Ceramic Industries vs. The Assistant Comissioner State Taxes
Held
The Court directed the respondents to accept manual GSTR-3B returns from the petitioner for the specified periods within four weeks. Upon filing returns and paying late fees as per Section 62(2), the assessment order dated 17.05.2022 would be deemed withdrawn.
Facts
A registered person failed to file GSTR-3B returns for October 2021 to March 2022, leading to a best judgment assessment order under Section 62. The petitioner's business was subsequently closed, and registration cancelled, preventing online filing of pending returns.
Key Issues
Whether a taxpayer, whose registration is cancelled, can be permitted to file GSTR-3B returns manually after a best judgment assessment, and the effect of such filing on the assessment order.
Sections Cited
Section 62, Section 62(2), Section 46, Section 44, Section 50, Section 47, Rule 100(1)
AI-generated summary — verify with the full judgment below
APHC010431692026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
MONDAY, THE 24th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24024 OF 2026 Between:
M/s. Sri Sal Surya Ceramic Industries, Jajulakunta
GSTIN- 37ARWPA6724A1ZU Rep. by its Proprietor, Sri A. Lakshmi Chaya Devi 104/1, DTL Main Road, Bhimadone-534425 West Godavari Dist., Andhra Pradesh ...Petitioner AND 1. THE ASSISTANT COMISSIONER 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 toissue an appropriate Writ Order or Direction more particularly in the nat
The judgment continues below.
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