M/S. Bharat Scientifics vs. The Assistant Commissioner (St)
Held
The Court held that, as the petitioner had filed returns and paid the dues, the best judgment assessment orders passed under Section 62 are deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, the respondents were directed not to recover any dues under those withdrawn assessment orders.
Facts
A registered person failed to file GST returns, leading to best judgment assessment orders under Section 62 of the GST Act. The petitioner subsequently filed returns and paid all dues. The tax authorities then sought to recover amounts based on the initial best judgment orders, which the petitioner challenged.
Key Issues
The key legal issue was whether best judgment assessment orders passed under Section 62 of the GST Act remain valid and enforceable after the taxpayer subsequently files returns and pays the due amounts, considering the deeming provision in Section 62(2).
Sections Cited
Section 62, Section 62(2), Section 79
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 22.06.2026 Date of uploading : APHC010168162026
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: 9881/2026 Between:
M/S. BHARAT SCIENTIFICS, REP., BY ITS PROPRIETOR BALA PENCHALAIAH GOSALA HAVING THEIR REGD. PREMISES AT D.NO.5/1818, GEETHA ASHRAMAM STREET, PRODDATUR, YSR KADAPA DISTRICT, ANDHRA PRADESH-516360
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PRODDATUR-LL CIRCLE, KADAPA DIVISION, ANDHRA PRADESH
THE DEPUTY ASSISTANT COMMISSIONER STII, O/O THE ASSISTANT COMMISSIONER (ST)
PRODDATUR-I CIRCLE, KADAPA DIVISION, ANDHRA PRADESH-
THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT BUILDING, VELAGAPUDI, AMARAVATI-522237
...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 a
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