Sarath Chowdary Mullapud Vs Assistant Commissioner State Tax (Andhra Pradesh High Court)
The petitioner, a registered dealer under the GST Act bearing GSTIN No. 37AADFI7341D1ZK, failed to file the GSTR-3B return for the tax period of November 2022. Consequently, the first respondent issued a notice under Section 46 of the GST Act. As the petitioner did not respond, the respondent passed a best judgment assessment order dated 19.01.2023 under Section 62 of the GST Act.
The petitioner contended that he subsequently filed the GSTR-3B return on 17.02.2023 after remitting the applicable late fee and interest. It was argued that, once a valid return is furnished along with the prescribed late fee and interest, the assessment order passed under Section 62 is deemed to have been withdrawn in terms of Section 62(2) of the GST Act. Therefore, the respondent authorities could not insist upon payment of the tax demanded under the assessment order dated 19.01.2023.
The learned Government Pleader for Commercial Tax, on instructions, acknowledged that the petitioner had filed the return for the disputed tax period along with the applicable late fee and interest and submitted that appropriate orders may be passed.
The High Court referred to Section 62 of the GST Act, which empowers the Proper Officer to make a best judgment assessment where a registered person fails to furnish returns. The Court also referred to Section 62(2), which provides that where a registered person furnishes a valid return within sixty days of service of the assessment order, the assessment order shall be deemed to have been withdrawn, while the liability to pay interest under Section 50(1) and late fee under Section 47 continues.
