M/S. Sri Vijaya Traders vs. The Assistant Commissioner (State Taxes)
Held
The High Court held that as per Section 62(2) of the GST Act, the assessment order is deemed to have been withdrawn once the registered person furnishes a valid return, even if belatedly, along with late fees and interest. Consequently, the assessment order dated 10.10.2025 was set aside, and all subsequent proceedings were revoked.
Facts
The petitioner failed to file GSTR-3B returns for March 2025, leading the 1st respondent to issue a notice under Section 46 and subsequently pass a best judgment assessment order under Section 62 on 10.10.2025. The petitioner later filed the GSTR-3B returns on 16.06.2026, remitting applicable late fees and interest, and sought withdrawal of the assessment order.
Key Issues
The key issue was whether a best judgment assessment order passed under Section 62 of the GST Act is automatically deemed withdrawn upon the subsequent filing of the pending returns with late fees and interest, as per Section 62(2).
Sections Cited
Section 46, Section 62, Section 62(2), Section 44, Section 47, Section 50(1)
AI-generated summary — verify with the full judgment below
APHC010407632026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE 14th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23181 OF 2026 Between:
M/s. Sri Vijaya Traders, GSTID-37AEIPV5234R1ZK Rep. by its Proprietor, Smt.V. Vijayalakshmi D.No.4-3, Bosu Bomma Centre Ratnam Cloth Store Jangareddigudem-534447 West Godavari District, Andhra Pradesh ...Petitioner AND 1. The Assistant Commissioner 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 nature of
The judgment continues below.
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