M/S. Gouri Shankar Electricals vs. The Assistant Commissioner (State Tax)
Held
The Court held that the assessment order passed under Section 62 is deemed withdrawn upon the subsequent filing of the GSTR-3B return with late fee. Consequently, all recovery steps initiated based on that order were set aside.
Facts
A taxpayer was assessed under Section 62 of the GST Act for non-filing of returns, leading to recovery proceedings. The taxpayer subsequently filed the GSTR-3B return with late fee and challenged the assessment and recovery actions.
Key Issues
Whether a best judgment assessment order under Section 62 of the GST Act is deemed withdrawn upon subsequent filing of returns with late fee, and the validity of recovery proceedings thereafter.
Sections Cited
Section 62, Section 64
AI-generated summary — verify with the full judgment below
Date of reserved for orders : nil Date of pronouncement : 07.07.2026 Date of uploading : 15.07.2026 APHC010322672026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 7th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17993/2026 Between:
M/S. GOURI SHANKAR ELECTRICALS,, REPRESENTED BY ITS PROPRIETOR, SMT. PUSTELA SARADAMMA, DOOR 18-87-A3, SRI NAGAR COLONY, KURNOOL, ANDHRA PRADESH - 518 002. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, KURNOOL III CIRCLE, KURNOOL DIVISION, SY. N0.7/B, NEAR INDUS SCHOOL, PANDIPADU (V), FIRST FLOOR, KURNOOL, ANDHRA PRADESH- 518002. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI - 522 238. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110
STATE BANK OF INDIA, REPRESENTED BY ITS BRANCH MANAGER, 87 BY 454, N S PLAZA, B CAMP, NANDYALA ROAD, KURNOOL ANDHRA PRADESH-518002
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...RESPONDEN
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