Sahasra Consultants vs. The Assistant Commissioner (St)
Held
The High Court held that as the petitioner furnished valid returns with late fee and interest after the best judgment assessment, the assessment order is deemed withdrawn under Section 62(2) of the GST Act. Consequently, the assessment order was set aside.
Facts
The petitioner, SAHASRA CONSULTANTS, failed to file GSTR-3B returns for January 2024, leading to a best judgment assessment order under Section 62 of the GST Act. Subsequently, the petitioner filed the overdue returns along with late fee and interest.
Key Issues
Whether a best judgment assessment order passed under Section 62 of the GST Act is deemed withdrawn if the taxpayer subsequently files valid returns along with late fee and interest.
Sections Cited
Section 46, Section 62, Section 62(1), Section 62(2), Section 50(1), Section 47
AI-generated summary — verify with the full judgment below
WP_16164_2026 Date of reserved for orders : Date of pronouncement : 01.07.2026 Date of uploading
: 03.07.2026
APHC010303382026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 1st DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16164/2026 Between:
SAHASRA CONSULTANTS, REPRESENTED BY ITS PROPRIETOR, MURALIKRISHNA DHANEKULA, 333, JASMINE TOWERS, VISHNUNAGAR, GUNTUR-522007. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ARUNDALPET CIRCLE, GUNTUR, GUNTUR
DISTRICT, ANDHRA PRADESH-522002
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P.522238. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the WP_16164_2026 High Court may be pleased tomay be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction. Declaring the action of 1st Resp
The judgment continues below.
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