Back
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R. RAGHUNANDAN RAO, T.C.D. SEKHAR
JPR Projects – Appellant
Versus
State of Andhra Pradesh – Respondent
| Table of Content |
|---|
| 1. petitioner registered under gst; assessment ordered. (Para 1) |
| 2. petitioner challenges tax recovery due to compliance. (Para 2 , 3) |
| 3. filing returns withdraws assessment order. (Para 4 , 6 , 7) |
| 4. section 62 of gst act detailed. (Para 5) |
| 5. order set aside; return of tax credit ordered. (Para 8 , 9) |
JUDGMENT :
R. RAGHUNANDAN RAO, J.
1. The petitioner is a registered person under the GST Regime. The 2nd respondent-Assistant Commissioner passed a best judgment assessment order, dated 07.02.2024, under Section 62 of the GST Act. This order is said to have been passed on the ground that the petitioner had not filed its returns for the relevant period and a best judgment assessment order was being carried out.
-
2. The petitioner has now approached this Court, by way of the present Writ Petition, contending that the 2nd respondent is seeking to recover the taxes, demanded under the assessment order, dated 07.02.2024, though the petitioner had filed returns for the relevant period and had paid the tax and late payment fee, as required under Section 62 of GST Act. The petitioner contends that upon filing of returns and payment of tax and late fee, the best judgment assessment
A best judgment assessment under the GST Act is deemed withdrawn when a registered person files valid returns and pays due taxes, irrespective of notification to the assessing officer.
Assessment orders under the Goods and Services Act are withdrawn when the registered person files necessary returns with payment of tax and fees, as stipulated in Section 62(2).
The 60-day limit for filing returns under Section 62(2) of the GST Act is directory; valid excuses may allow for the acceptance of late returns and the assessment orders to be reconsidered.
Assessment orders must consider all relevant materials, including filed returns and enclosed documents, and should not solely rely on a statement recorded during an inspection.
The limitation period for filing returns under Section 62(2) of the GST Act is directory, allowing for condonation of delay if sufficient reasons are provided.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
