PSD Services And Innovation Vs Assistant Commissionerst (Andhra Pradesh High Court)
The Andhra Pradesh High Court considered a writ petition filed by a registered dealer under the GST Act challenging an assessment order dated 17.04.2023 passed under Section 62 of the GST Act for the tax period February 2023.
Material Facts
The petitioner, a registered dealer under the GST Act, did not file the GSTR-3B return for the tax period of February 2023. Consequently, the first respondent issued a notice dated 25.03.2023 under Section 46 of the GST Act. As the petitioner did not respond to the notice, the respondent passed a best judgment assessment order dated 17.04.2023 under Section 62 of the GST Act.
Subsequently, on 21.06.2023, the petitioner filed the pending GSTR-3B return and remitted the applicable late fee and interest.
Procedural History
Aggrieved by the continued demand of tax under the assessment order despite filing the return with late fee and interest, the petitioner approached the Andhra Pradesh High Court by filing the present writ petition.
Legal Issue
Whether an assessment order passed under Section 62 of the GST Act survives after the registered person files a valid return along with the applicable late fee and interest, in view of Section 62(2) of the Act.
