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Filing GST Returns After Assessment Nullifies DRC-07 Recovery Proceedings: AP HC
Case Law Details
- Case Name
- Shah And Shahi Foreign Trade (OPC) Private Limited Vs Deputy Assistant Ommissioner (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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Shah And Shahi Foreign Trade (OPC) Private Limited Vs Deputy Assistant Ommissioner (Andhra Pradesh High Court)
GST Assessment Deemed Withdrawn After Filing Pending Returns Under Section 62(2); Andhra Pradesh High Court Stops GST Recovery Due to Deemed Withdrawal of Assessment; Garnishee Attachment Set Aside After GST Returns Filed Following Assessment Order; No GST Recovery Permitted Once Section 62 Assessment Is Withdrawn.
The petitioner challenged an assessment order dated 30.05.2024 and the corresponding Form GST DRC-07 summary issued under Section 62 of the Goods and Services Tax Act, 2017...
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