M/S. Sr Mining And Constructions vs. The State Of Andhra Pradesh
Held
The High Court held that the best-judgment assessment orders passed under Section 62 of the GST Act are deemed to have been withdrawn once the taxpayer files the GSTR-3B returns along with payment of self-assessed tax, interest, and late fees. Relying on previous judgments, the Court declared that no recovery steps can be initiated or continued based on such withdrawn assessment orders.
Facts
The petitioner, SR Mining and Constructions, was subjected to best-judgment assessments in Form GST ASMT-13 and consequential demands in Form GST DRC-07 under Section 62 of the CGST/APGST Acts for multiple tax periods (Feb, March, April, May 2024) due to non-filing of GSTR-3B returns. Recovery proceedings were subsequently initiated against the petitioner.
Key Issues
Whether best-judgment assessments made under Section 62 of the GST Act are deemed withdrawn upon the subsequent filing of GSTR-3B returns with payment of tax, interest, and late fees, and if recovery actions can be pursued thereafter.
Sections Cited
Section 62, Section 62(2), Section 64, Section 79, GSTR-3B
AI-generated summary — verify with the full judgment below
APHC010356962026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 22nd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19076/2026 Between:
SR MINING AND COSTRUCTIONS, A PARTNERSHIP FIRM, BEARING GSTIN 37ABGFS7038D1Z3, HAVING ITS PLACE OF BUSINESS AT 76197-Y-B-12, YELUKURUBUNGLOW, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH -518003, REPRESENTED BY ITS MANAGING PARTNER 1 AUTHORISED SIGNATORY, SRI SHEOJEE SINGH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT,
REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, ANDHRA PRADESH - 522238. 2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), D.NO. 5 59, BLOCK B, R.K.SPRING VALLEY APARTMENTS,
BANDAR ROAD, EDUPUGALLU VILLAGE, KANKIPADU MANDAL, VIJAYAWADA - 521 151
THE ASSISTANT COMMISSIONER ST, KURNOOL-III CIRCLE, KURNOOL, ANDHRA PRADESH -518003. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the
The judgment continues below.
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