Psd Services And Innovations vs. The Assistant Commissioner(St)
Held
The Court held that as per Section 62(2) of the GST Act, if a valid return is furnished within 60 days of the assessment order, the order is deemed to have been withdrawn. Since the petitioner filed the return with late fee and interest, the assessment order dated 17.04.2023 was set aside and deemed withdrawn.
Facts
The petitioner failed to file GSTR-3B returns for February 2023, prompting the respondent to issue a notice under Section 46 and pass a best judgment assessment order under Section 62. Subsequently, the petitioner filed the GSTR-3B return on 21.06.2023, remitting late fee and interest, but the respondent continued to insist on the tax demanded by the assessment order.
Key Issues
The key legal issue was whether a best judgment assessment order passed under Section 62 of the GST Act is automatically withdrawn upon the subsequent filing of the GSTR-3B return with late fee and interest, as per Section 62(2).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
Date of reserved for orders : nil Date of pronouncement : 15.07.2026 Date of uploading : 21.07.2026 APHC010354042026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 15th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19015/2026 Between:
PSD SERVICES AND INNOVATIONS, AS ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, as ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased IA NO: 2 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Petitioner:
2
ANIL KUMAR BEZAWADA Counsel for the Respondent:
GP FOR COMMERCIAL TAX The Court made the following:
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.