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HIGH COURT OF ANDHRA PRADESH
R. Raghunandan Rao, T.C.D.Sekhar, JJ
M/S. BROTHERS ENGINEERING AND ERRECTORS LIMITED – Appellant
Versus
THE STATE OF ANDHRA PRADESH – Respondent
| Table of Content |
|---|
| 1. petitioner filed returns late but complied with tax obligations. (Para 1 , 1 , 2 , 3) |
| 2. amendments to gst act affect timelines for filing returns. (Para 4 , 5 , 6) |
| 3. court ruled assessment orders are withdrawn if returns filed timely. (Para 7) |
1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered person under the G.S.T. regime has not filed his returns for the months of February – 2023 to May – 2023. On account of the non-filing of the returns in GSTR-3A Forms, the best judgment assessment order was passed for the month of February – 2023, on 01.04.2023 and the best judgment assessment order was passed for the months of March – 2023 to May – 2023, on 19.07.2023.
2. The petitioner, after passing all these assessment orders, had filed GSTR-3B Forms and had also paid the necessary taxes, in relation to the month of February – 2023, on 09.08.2023 and in relation to the months of March – 2023 to May – 2023, on 13.09.2023.
3. Thereafter, the 2nd respondent, had initiated proceedings for recovery of the dues mentioned under the assessment orders specified above. Aggrieved by the same, the pet
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