Indubaala Enterprises LLP Vs Deputy Commissioner
Date: October 25, 2025
Subject Matter
Best Judgment Assessment Orders Deemed Withdrawn Upon Late Filing of Returns
Summary
The High Court has allowed three writ petitions filed by a single petitioner, declaring that GST assessment orders passed under the "Best Judgment" provision ( Section 62 ) are deemed to have been withdrawn. The Court held that since the petitioner s…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As all three Writ Petitions arise out of similar facts and have been filed by the same petitioner, they are being disposed of by way of this common order. 2. Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 3. The petitioner was asses…