AP HC Quashed GST Best Judgment Assessments for Belated Return Filing

Meka Dredging Company Private Limited Vs Deputy Assistant Commissioner II (Andhra Pradesh High Court) In Andhra Pradesh High Court, the petitioner, a registered person under the Andhra Pradesh Goods and Services Tax Act, 2017, failed to file GST returns for March 2023 to May 2023 within the prescribed time. As a result, the assessing authority passed best judgment assessment orders under Section 62 of the GST Act on 27.05.2023 (March 2023), 21.06.2023 (April 2023), and 12.07.2023 (May 2023). Subsequently, the petitioner filed the returns and paid tax along with applicable interest and late fe...