AP HC Quashes GST Assessment Once Returns Filed Under Section 62

Pushpa Decors Vs Assistant Commissioner (Andhra Pradesh High Court) The Andhra Pradesh High Court (AP HC) addressed a petition filed by Pushpa Decors, a registered person under the Goods & Services Tax Act, 2017, challenging two assessment orders dated July 12, 2023, passed by the 1st respondent under Section 62 of the GST Act for the months of March, April, and May. These orders were issued because the petitioner had not filed their returns within time. The petitioner’s counsel argued that the assessment orders should be deemed to have been withdrawn by virtue of Section 62(2) of th...