AP HC Quashed Best Judgment Assessment After Belated GST Returns Filed

Munchester Vs State of Andhra Pradesh (Andhra Pradesh High Court) The petitioner, a registered person under the GST Act, failed to file GSTR-3B returns for the period from January 2023 to July 2023. Due to non-filing of returns even after issuance of notice under Section 46 of the GST Act, the tax authority passed separate best judgment assessment orders for the said period under Section 62 of the Act on various dates. Subsequently, the petitioner filed GSTR-3B returns for all the disputed months, along with payment of tax, interest, and late fees, as detailed in the records placed before the ...