JPR Projects Vs State of Andhra Pradesh
Date: August 19, 2025
Subject Matter
Best Judgment Assessment Order Deemed Withdrawn Upon Filing of Returns. No additional requirement to separately inform the proper officer.
Summary
The petitioner, a registered GST taxpayer, challenged a recovery action initiated by the Assistant Commissioner based on a best judgment assessment order dated February 7, 2024. This order was issued under Section 62 of the GST Act because the petiti…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is a registered person under the GST Regime. The 2nd respondent-Assistant Commissioner passed a best judgment assessment order, dated 07.02.2024, under Section 62 of the GST Act. This order is said to have been passed on the ground that the petitioner had not filed its returns for the relevant period and a best…