Pushpa Decors Vs Assistant Commissioner, State Tax
Date: October 14, 2025
Court: High Court
Bench: Andhra Pradesh
Type: Writ Petition
Judge(s)/Member(s): R RAGHUNANDAN RAO, TCD SEKHAR
Subject Matter
Ex Parte GST Assessment Quashed Due to Subsequent Return Filing
Summary
The Andhra Pradesh High Court (AP HC) recently addressed a petition filed by Pushpa Decors, a GST-registered person, challenging two assessment orders issued under Section 62 of the GST Act for the months of March, April, and May 2023. Key Points of…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is a registered person under the provisions of the Goods & Services Tax Act, 2017 [for short “the GST, Act”]. The 1 st respondent had issued two separate Orders, dated 12.07.2023, for the months of March, April and May, under Section 62 of the GST Act, on the ground that the petitioner had not been filed his returns wi…