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Assessment Orders Quashed as GST Returns were already Filed After Delay: AP HC
Case Law Details
- Case Name
- Brothers Engineering and Errectors Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Brothers Engineering and Errectors Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court)
The writ petition before the Andhra Pradesh High Court concerned recovery proceedings initiated pursuant to best judgment assessment orders passed under the GST law due to non-filing of returns. The petitioner, a registered person under the GST regime, had failed to file returns for the months from February 2023 to May 2023. As a result, best judgment assessment orders were passed for February 2023 on 01.04.2023 and for March to May 2023 on 19.07.2023. Subsequently, the petitioner...
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