M/S Siba Agencies vs. The Assistant Commissioner (State Taxes)
Held
The High Court directed the respondents to accept the petitioner's manual GSTR-3B return for November 2022 within four weeks. Upon filing the return and paying the prescribed late fees as per Section 62(2), the best judgment assessment order dated 21.01.2023 would be deemed withdrawn.
Facts
The petitioner, a registered GST person, failed to file GSTR-3B for November 2022, leading to a best judgment assessment order under Section 62. Its registration was subsequently cancelled. The petitioner sought to manually file the pending return and pay late fees to have the assessment order deemed withdrawn.
Key Issues
Whether a taxpayer, whose registration was cancelled, can manually file a GSTR-3B return to avail the deemed withdrawal of a best judgment assessment order passed under Section 62, subject to payment of late fees.
Sections Cited
Section 46, Section 62, Section 50, Section 47, Section 44
AI-generated summary — verify with the full judgment below
WP_22472_2026 APHC010409082026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 22472 of 2026 Bench Sr.No:- 6 [3543]
M/s Siba Agencies ...Petitioner Vs. The Assistant Commissioner State Taxes and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 10th August 2026 Present : Advocate for Petitioner: SRINIVASA RAO KUDUPUDI Advocate(s) for Respondent(s): GP FOR COMMERCIAL TAX, WP_22472_2026 HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.22472 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The petitioner was a registered person under provisions of the Goods and Service Tax Act, 2017 on the rolls of 1st respondent. The petitioner was registered as a trading unit in Vijayawada and started business from 29.04.2022. 2. The petitioner did not file GSTR-3B return for the period November, 2022. The 1st respondent issued notice under Section 46 of the GST Act and despite the same, the petitioner did not turn up. In those circumstances, the 1st respondent has passed assessment
The judgment continues below.
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