Andhra Pradesh High Court
For assessee
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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.
3 rulings 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completed under Section 62, but subsequently filed the return with late fee and interest, assessment order was deemed withdrawn as per Section 62(2) and consequential proceedings were revoked, though liability for interest and late fee remained
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Best-judgment assessment raising GST demand was deemed withdrawn where petitioner subsequently filed GSTR-1 and GSTR-3B and paid tax, interest and late fee, though beyond 30 days; hence, no recovery could be initiated or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
Madras High Court
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