Janardhana Engineering Works vs. The Assistant Commissioner (St)
Held
The Court held that since the petitioner filed their returns within the 60-day period prescribed under Section 62(2) of the GST Act, the assessment order is deemed to have been withdrawn. Consequently, the recovery made from the electronic credit ledger must be reversed.
Facts
The petitioner received a best judgment assessment order for non-filing of returns. Subsequently, a sum of Rs. 13,23,344/- was recovered from their electronic credit ledger. The petitioner argued that they had filed the returns within the stipulated time.
Key Issues
Whether the best judgment assessment order stands withdrawn when returns are filed within the statutory period? Whether the recovery from the electronic credit ledger is valid if the assessment order is deemed withdrawn?
Sections Cited
Section 62, Section 62(2), Section 50, Section 47
AI-generated summary — verify with the full judgment below
APHC010639562025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33289/2025 Between:
JANARDHANA ENGINEERING WORKS, REPRESENTED BY ITS PROPRIETOR, TULETI RAMU, S/0 VENKATARAMANA, GARIVIDI, BHAGUVALASA, VIZIANAGARAM, GSTIN.37BSAPT8978H1ZW.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, VIZIANAGARAM SOUTH CIRCLE, VIZIANAGARAM DISTRICT, ANDHRA PRADESH.
THE SUPERINTENDENT OF STATE TAX, VIZIANAGARAM SOUTH CIRCLE, VIZIANAGARAM DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, A.P.
...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 to issue Writ of Certiorari or any other appropriate writ or order or direction, to call for the records from the file of the respondents related to the best jud
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.