Kshatriya Foods vs. The Assistant Commissioner (St)
Held
The High Court held that under Section 62(2) of the GST Act, the best judgment assessment orders are deemed to have been withdrawn once the petitioner files the returns and pays the amounts due. Consequently, the respondents are prohibited from recovering any dues based on those withdrawn assessment orders.
Facts
The petitioner, Kshatriya Foods, failed to file GST returns for several periods, leading the Assessing Authority to issue best judgment assessment orders under Section 62 of the GST Act. Subsequently, the petitioner filed all pending returns and paid the requisite taxes for those periods. Despite this, tax authorities continued to seek recovery based on the initial best judgment orders.
Key Issues
Whether best judgment assessment orders passed under Section 62 of the GST Act are automatically withdrawn upon the subsequent filing of returns and payment of taxes, thereby preventing tax authorities from enforcing recovery based on those original orders.
Sections Cited
Section 62
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 22.06.2026 Date of uploading : APHC010205782026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10401/2026 Between:
KSHATRIYA FOODS, HAVING THEIR REGD. PREMISES AT D. NO. 67/11/7/C LB NAGAR, KAKINADA, EAST GODAVARI DISTRICT ANDHRA PRADESH - 533 003
REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. JAMPANA VENKATA SUBBA RAJU
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KAKINADA CIRCLE, COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD, KAKINADA - 533 003
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned
The judgment continues below.
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