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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
Gayatri Security Service, Rep. By It Proprietor, Chitta Siva Sankar Reddy – Appellant
Versus
Assistant Commissioner ST, Tirupathi-LL Circle, Tirupati, Chittoor, A.P. – Respondent
| Table of Content |
|---|
| 1. details of the assessment orders issued. (Para 1) |
| 2. petitioner's contention on timely filing of returns. (Para 2 , 3) |
| 3. court's analysis of section 62 compliance. (Para 4) |
| 4. orders under section 62 are withdrawn upon compliance. (Para 5) |
| 5. conclusion declaring assessment orders withdrawn. (Para 6) |
Order :
R. Raghunandan Rao, J.
The petitioner was served with orders of assessment, under Section 62 of the Goods and Services Act, 2017 (for short “the GST Act”) for different assessment periods. The details of the said orders are given hereunder below:
| W.P.No. | Assessment period | Date of assessment order | Tax demanded under the order in Rupees |
|---|---|---|---|
| 2288/2026 | April 2024 | 20.08.2024 | 8,09,834-00 |
| May 2024 | 20.08.2024 | 7,97,970-00 | |
| June 2024 | 20.08.2024 | 7,86,486-00 | |
| July 2024 | 01.10.2024 | 7,92,228-00 | |
| January 2025 | 13.03.2025 | 6,47,144-00 | |
| 2296/2026 | Feb 2023 | 26.06.2023 | 6,80,992-00 |
| March 2023 | 26.06.2023 | 7,71,048-00 | |
| 2297/2026 | April 2023 | 26.06.2023 | 6,61,424-00 |
| May 2023 | 12.07.2023 | 6,57,572-00 | |
| June 2023 | 18.08.2023 | 6,59,178-00 | |
| July 2023 | 22.09.2023 | 6,63,514-00 | |
| March 2024 | 22.05.2024 | 6,66,738-00 |
2. The aforesaid orders came to be passed on the ground that the petitioner had not filed its returns, within time. Thereafter, the petitioner contends
Assessment orders under the Goods and Services Act are withdrawn when the registered person files necessary returns with payment of tax and fees, as stipulated in Section 62(2).
A best judgment assessment under the GST Act is deemed withdrawn when a registered person files valid returns and pays due taxes, irrespective of notification to the assessing officer.
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.
Proviso timelines under Section 62 TNGST Act are directory; belated returns invalidate provisional best assessments.
Time limits under proviso to Section 62 TNGST Act are directory; belated returns invalidate provisional best assessment orders.
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