Meka Dredging Company Private Limited Vs Deputy Assistant Commissioner II (Andhra Pradesh High Court)
In Andhra Pradesh High Court, the petitioner, a registered person under the Andhra Pradesh Goods and Services Tax Act, 2017, failed to file GST returns for March 2023 to May 2023 within the prescribed time. As a result, the assessing authority passed best judgment assessment orders under Section 62 of the GST Act on 27.05.2023 (March 2023), 21.06.2023 (April 2023), and 12.07.2023 (May 2023). Subsequently, the petitioner filed the returns and paid tax along with applicable interest and late fees on different dates.
Despite the filing of returns and payment of dues, the authorities initiated recovery proceedings based on the assessment orders. The petitioner challenged these recovery actions through a writ petition, contending that for May 2023, the returns were filed within 120 days, attracting Section 62(2) and resulting in deemed withdrawal of the assessment order. For March 2023, it was argued that although returns were filed beyond the original 60-day limit, the later amendment extending the period to 120 days with effect from 01.10.2023 operated retrospectively. For April 2023, the delay exceeded 120 days by 12 days, which the petitioner sought to be condoned based on earlier judicial precedents.
