Where assessee's registration was cancelled and best judgment assessment determined tax liability for June 2022 due to non-filing of return, but assessee later filed GSTR-3B for that period disclosing tax paid in excess of assessed liability; fresh consideration of assessment was warranted
Section 62, read with section 29, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
Members
The background, the issue before the court and the reasoning behind the decision are free for members — along with the professional discussion on this ruling.
Free to join. No card required.
Already a member? Sign in
Andhra Pradesh High Court
Where registered dealer failed to file GSTR-3B for March 2025 and assessment was completed under Section 62, but subsequently filed the return with late fee and interest, assessment order was deemed withdrawn as per Section 62(2) and consequential proceedings were revoked, though liability for interest and late fee remained
Andhra Pradesh High Court
Best-judgment assessment raising GST demand was deemed withdrawn where petitioner subsequently filed GSTR-1 and GSTR-3B and paid tax, interest and late fee, though beyond 30 days; hence, no recovery could be initiated or continued under assessment order
Calcutta High Court
Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration