Andhra Pradesh High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
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completed under Section 62, but subsequently filed the return with late fee and interest, assessment order was deemed withdrawn as per Section 62(2) and consequential proceedings were revoked, though liability for interest and late fee remained