M/S Katakam Infra Projects INDIA Private Limited vs. The Assistant Commissioner State Tax
Held
The High Court held that the best judgment assessment orders passed under Section 62 of the GST Act are deemed to have been withdrawn once the taxpayer files the returns, even if beyond the initial 120-day period, along with the prescribed late fees. Consequently, all recovery steps initiated or continued based on these withdrawn orders were quashed.
Facts
The petitioner, engaged in works contract services, was subjected to best judgment assessment orders under Section 62 of the GST Act for December 2022 and May 2023 due to non-filing of returns. Subsequently, recovery proceedings were initiated under Section 64. The petitioner later filed the GSTR-3B returns for both periods along with late fees.
Key Issues
Whether a best judgment assessment order passed under Section 62 of the GST Act is deemed withdrawn upon subsequent filing of returns with late fees, and if so, whether recovery proceedings initiated based on such orders can continue.
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 APHC010331562026
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: 17959/2026 Between:
M/S KATAKAM INFRA PROJECTS INDIA PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SMT. KATAKAM PADMAVATHI,
7-59A, SVKP STREET, CUMBUM TOWN, PRAKASAM, ANDHRA PRADESH - 523 333. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, S.NO.226/A, BESIDE SVKP COLLEGE, Y.PALEM ROAD,
MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 2. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, S.NO.226/A,
BESIDE SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 4.
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