High Court of Andhra Pradesh
Siva Electricals v. Assistant Commissioner of State Tax
For assessee
WRIT PETITION NO. 17618 OF 2026
The ruling in brief
Best-judgment assessment raising GST demand was deemed withdrawn where petitioner subsequently filed GSTR-1 and GSTR-3B and paid tax, interest and late fee, though beyond 30 days; hence, no recovery could be initiated or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
Provisions considered
Section 62, read with section 39, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017
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