M/S. Psd Services And Innovations vs. The Assistant Commissioner (St)
Held
The Court held that, as per Section 62(2) of the GST Act, the best judgment assessment order is deemed to have been withdrawn since the petitioner furnished valid returns with late fee and interest after the assessment. Consequently, the assessment order and the related attachment orders were set aside.
Facts
The petitioner failed to file GSTR-3B returns for July 2023, leading the 1st respondent to issue a notice under Section 46 and subsequently pass a best judgment assessment order under Section 62. The petitioner later filed the GSTR-3B returns on 29.01.2024, remitting late fee and interest. Despite this, the 2nd respondent initiated recovery proceedings by attaching the petitioner's immovable properties.
Key Issues
Whether a best judgment assessment order passed under Section 62 of the GST Act is deemed withdrawn upon subsequent filing of valid returns with late fee and interest. Whether attachment proceedings based on such an order remain valid after the deemed withdrawal.
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
APHC010353582026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
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: 19037 OF 2026 Between:
M/s. PSD Services and Innovations,, Represented by Shri. Pappurathi Umamaheswar, 1st Floor, North Side, 12-12-35, NH-16 Service Road, Ganapathi Nagar, Atmakur, Mangalagiri, Andhra Pradesh - 522 503 ...Petitioner AND 1. The Assistant Commissioner ST, Mangalagiri Circle, D. No. 1-735, AMC Compound, Besides Rythu Bazar, Nidamarru Road, Mangalagiri, Guntur, Andhra Pradesh - 522 503..
The Deputy Assistant Commissioner ST 1, Puttaparthy Circle, D. No. 24/168 and 169, Near Jeevan Jyothi School, Siddaiah Gutta, Dharmavaram, Sri Sathya Sai, Andhra Pradesh - 515 671. 3. The State of Andhra Pradesh, Represented by its Principal Secretary, Revenue Department (Commercial Tax) A.P. Secretariat, Velegapudi - 522
Union of India, Department of Revenue, Represented by its Secretary (Revenue), North Block, New Delhi - 110 001 ...Respondents
2
Petition under Articl
The judgment continues below.
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