M/S. Varasidhi Vinayaka Construtions vs. The Assistant Commissioner(State Taxes)

WP/19793/2026HC Andhra PradeshGSTCNR APHC01036775202629 July 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR5 pages

For Petitioner: SRINIVASA RAO KUDUPUDIFor Respondent: GP FOR COMMERCIAL TAX

AI SummaryAllowed

Held

The High Court held that once the petitioner filed a valid return with late fees and interest, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the CGST Act. Consequently, the assessment order dated 13.01.2026 was set aside.

Facts

A registered person failed to file GSTR-3B for November 2025, leading to a best judgment assessment order under Section 62 of the GST Act. Subsequently, the petitioner filed the overdue return along with late fees and interest, but the authorities continued to insist on payment as per the assessment order.

Key Issues

Whether a best judgment assessment order passed under Section 62 of the GST Act is deemed to be withdrawn upon the subsequent filing of a valid return along with late fees and interest, as per Section 62(2).

Sections Cited

Section 46, Section 62, Section 62(1), Section 62(2), Section 44, Section 50(1), Section 47

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

APHC010367752026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 30th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19793/2026 Between: M/s. Varasidhi Vinayaka Construtions ...PETITIONER AND The Assistant Commissionerstate Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2

The Court made the following order: (per The Hon’ble Sri Justice T.C.D.Sekhar)

The petitioner is a registered person under Central & State Goods and Service Tax Act, 2017 vide GSTIN No.37CYTPM9797F1Z8 on the rolls of State Tax Authorities. The petitioner did not file GSTR-3B return for the period November, 2025. 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 order dt.13.01.2026 by exercising power under Section 62 of the said Act.

It is the case of the petitioner that, he filed GSTR-3B return

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.