Sr Mining And Constructions vs. The State Of Andhra Pradesh
Held
The High Court, following previous judgments, held that the best-judgment assessment orders passed under Section 62 of the GST Act are deemed withdrawn upon the filing of valid GSTR-3B returns and discharge of self-assessed tax, interest, and late fees. Consequently, no recovery steps can be initiated or continued based on these withdrawn assessments.
Facts
The petitioner, a registered firm, failed to file GSTR-3B returns for certain tax periods (Feb, March, April, May 2024), leading to best-judgment assessments in Form GST ASMT-13 and demand orders in Form GST DRC-07 under Section 62 of the GST Act. Recovery proceedings were initiated. The petitioner subsequently filed the pending GSTR-3B returns along with late fees and challenged the continued reflection of the demand.
Key Issues
Whether best-judgment assessment orders passed under Section 62 of the GST Act are deemed withdrawn upon subsequent filing of GSTR-3B returns and payment of self-assessed tax, interest, and late fees, and if so, whether recovery actions based on such assessments are valid.
Sections Cited
Section 62, Section 62(2), Section 64, Section 79, Form GST ASMT-13, Form GST DRC-07, 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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