AP HC Quashes GST Recovery as GSTR-3B returns Filed With Late Fees

Vijayalakshmi Housing Vs Assistant Commissioner (Andhra Pradesh High Court) The Andhra Pradesh High Court disposed of three writ petitions involving assessment orders passed under Section 62 of the GST Act for November 2022, December 2022, and January 2023. The assessments had been made on the ground that the petitioner failed to file GST returns. The petitioner contended that Form GSTR-3B returns for the relevant periods were subsequently filed on 08.11.2023 along with payment of late fees under Section 62(2). The petitioner also stated that the turnover involved was exempted turnover and the...