Indubaala Enterprises LLP Vs Deputy Commissioner (Andhra Pradesh High Court)
The Andhra Pradesh High Court disposed of three writ petitions filed by the same petitioner through a common order, as they arose from similar facts. The dispute concerned assessment orders passed under Section 62 of the CGST Act for the tax periods April 2024, May 2024, and June 2024. These best-judgment assessment orders were issued on 12.07.2024 and 17.08.2024 on the ground that the petitioner had failed to file GST returns for the relevant periods. Following the assessments, recovery proceedings were initiated under Section 64 of the CGST Act for recovery of tax, interest, and penalty.
The petitioner challenged the assessment orders, contending that under Section 62 of the CGST Act, an assessment made due to non-filing of returns stands deemed to have been withdrawn once the dealer files the pending returns within 120 days along with payment of tax. The petitioner further submitted that the statutory scheme also permits filing of returns even beyond the 120-day period on payment of the prescribed late fee. It was asserted that the petitioner had filed the required GSTR-3B returns along with payment of late fee for all the disputed periods. Specifically, the return for April 2024 was filed on 31.12.2024, for May 2024 on 03.01.2025, and for June 2024 on 07.01.2025.
