Shri Sarath Chowdary Mullapudi vs. The Assistant Commissioner (State Tax)
Held
The Court held that as the petitioner furnished the GSTR-3B return along with late fees and interest within 60 days of the best judgment assessment order, the order is deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, the assessment order and the recovery proceedings were set aside.
Facts
The petitioner failed to file GSTR-3B for November 2022, leading the tax authorities to issue a best judgment assessment order under Section 62 of the GST Act. Subsequently, the petitioner filed the GSTR-3B return along with late fees and interest. Despite this, the authorities proceeded with recovery actions, prompting the petitioner to challenge the assessment and recovery.
Key Issues
The key legal issue was whether a best judgment assessment order passed under Section 62 of the GST Act is automatically deemed withdrawn if the taxpayer subsequently files the return with late fees and interest within 60 days.
Sections Cited
Section 46, Section 62, Section 62(1), Section 62(2), Section 50, Section 47, Section 44
AI-generated summary — verify with the full judgment below
WP_14961_2026 APHC010285792026
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: 14961/2026 Between:
SHRI SARATH CHOWDARY MULLAPUDI, DOOR 4-68-1/1 D, LAWSONS BAY COLONY,
VISAKHAPATNAM,ANDHRA PRADESH -530 017. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, CHINA WALTAIR CIRCLE, VISAKHAPATNAM-1 DIVISION, D. NO. 1- 106/13, KAVI HOUSE,
SECTOR 8, MVP COLONY, VISAKHAPATNAM, ANDHRA PRADESH - 530 017. 2. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA, D NO. 40-5-19/9B, BACK OF NVKR TOWERS,
MOGALRAJAPURAM, VIJAYAWADA, ANDHRA PRADESH - 520 010. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH WP_14961_2026 BLOCK, NEW DELHI - 110 001
...RESPONDENT(S): Petition under Article 226 of
The judgment continues below.
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