Gopi Krishna Traders Vs Assistant Commissioner State Taxes (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court disposed of the writ petition filed by M/s. Gopi Krishna Traders concerning a best judgment assessment order dated 16.02.2022 passed under Section 62 of the GST Act for December 2021. The petitioner was a registered person carrying on business as a trading unit but had not filed its GSTR-3B return for December 2021. The first respondent issued notice under Section 46 and, when the petitioner did not respond, passed the assessment order by exercising power under Section 62.
The petitioner stated that it could not file the GSTR-3B return because its registration was cancelled by order dated 20.02.2022 with effect from 28.02.2022. As the business had been closed, the petitioner did not intend to challenge the cancellation of registration. Its counsel requested a direction permitting the GSTR-3B return for December 2021 to be accepted manually and sought dropping of further proceedings pursuant to the assessment order dated 16.02.2022. The petitioner expressed readiness to pay the late fee and additional fee prescribed under Section 62(2). The Assistant Government Pleader reported no objection to manual receipt of the return provided the petitioner paid the prescribed fee.
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