Sr Mining And Costructions vs. The State Of Andhra Pradesh
Held
The High Court held that the best-judgment assessments passed under Section 62 of the GST Act are deemed to have been withdrawn once the taxpayer files the GSTR-3B returns, even if beyond the initial 120-day period, along with payment of self-assessed tax, interest, and late fees. Consequently, no recovery steps can be initiated or continued based on such withdrawn assessments.
Facts
The petitioner, SR Mining and Constructions, failed to file GSTR-3B returns for several tax periods, leading to best-judgment assessments in Form GST ASMT-13 and consequential demand orders in Form GST DRC-07 under Section 62 of the GST Act. Recovery proceedings were initiated under Section 64, but the petitioner subsequently filed the pending GSTR-3B returns along with late fees.
Key Issues
Whether best-judgment assessments under Section 62 of the GST Act are deemed withdrawn upon subsequent filing of GSTR-3B returns with payment of tax, interest, and late fees, and if so, whether recovery actions can continue.
Sections Cited
Section 62, Section 64
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
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