M/S Boga R Laboratories vs. The Deputy Assistant Commissioner Of State Tax Ii
Held
The High Court held that under Section 62(2) of the GST Act, the best judgment assessment order is deemed to have been withdrawn upon the subsequent filing of returns and payment of tax and late fees. Therefore, no coercive action can be taken against the petitioner based on that withdrawn order.
Facts
The petitioner was subjected to a best judgment assessment for March 2023. Subsequently, the petitioner filed the overdue GSTR-3B return for the period, paying the tax and late fee, but authorities continued recovery efforts based on the original assessment order.
Key Issues
The key legal issue was whether a best judgment assessment order under Section 62 of the GST Act stands automatically withdrawn upon the subsequent filing of returns and payment of tax and late fees, thereby precluding further recovery action.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
APHC010064792026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 3965/2026 Between:
M/S BOGA R LABORATORIES, REPRESENTED BY ITS MANAGING PARTNER, SHRI BOGA RAMESHBABU, DNO. 16-23-62/E, PALLAMRAJU NAGAR, ROAD NO-3 KAKINADA, KAKINADA DIST, ANDHRA PRADESH PIN. - 533001
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX II, PEDDAPURAM CIRCLE, O/O ASSISTANT COMMISSIONER OF STATE TAX, DOOR NO 19, 1, 390, SUDHA COLONY, PEDDAPURAM, ANDHRA PRADESH, 533437
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI-522238
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI-110001
...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 writ
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.