Best Judgment GST Assessment Deemed Withdrawn After Returns Filed

Brothers Engineering and Errectors Limited Vs State of Andhra Pradesh (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court concerned recovery proceedings initiated after best judgment assessment orders were passed due to non-filing of GST returns. The petitioner, a registered person under the GST regime, failed to file GSTR-3B returns for February 2023 to May 2023, leading to best judgment assessment orders dated 01.04.2023 and 19.07.2023. Subsequently, the petitioner filed the pending returns and paid the applicable taxes on 09.08.2023 and 13.09.2023. Despite com...