Case Details: Brothers Engineering and Errectors Ltd. vs. State of Andhra Pradesh (2025) 34 Centax 39 (A.P.)
Judiciary and Counsel Details
- R. Raghunandan Rao & T.C.D. Sekhar, JJ.
- Shri Singam Srinivasa Rao, Counsel, for the Petitioner
Facts of the Case
The petitioner, a registered assessee under GST, filed a writ petition before the High Court challenging best judgment assessment orders passed under Section 62 of the CGST Act and the Andhra Pradesh GST Act for non-filing of returns in Form GSTR-3B for specified tax periods. Due to non-filing, best judgment assessments were issued, subsequent to which the petitioner filed the pending GSTR-3B returns and paid the requisite taxes within sixty days of receipt of the assessment orders. The Department, however, initiated recovery proceedings for the assessed dues, contending that the amendment to Section 62, which provides for deemed withdrawal of assessment orders upon filing of returns and payment of tax within sixty days, came into effect only on 01-10-2023 and was therefore inapplicable. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the amendment to Section 62 of the CGST Act, effective from 01-10-2023, applies to cases where returns are filed and tax dues are paid within sixty days of receipt of best judgment assessment orders. Referring to the decision of the High Court of Madras in Helmet House [(2024) 23 Centax 57 (Mad.)], the Court observed that, in view of the legislative intent reflected in the amendment, the delay in filing Form GSTR-3B was to be condoned and the assessment orders deemed withdrawn. The Court accordingly allowed the petition and declared the impugned assessment orders to be deemed withdrawn.
List of Cases Cited
- Helmet House v. Deputy State Tax Officer-1 — (2024) 23 Centax 57 (Mad.) — Followed [Paras 6, 7]
