Brothers Engineering and Errectors Limited Vs State of Andhra Pradesh
Date: August 12, 2025
Subject Matter
Best Judgment Assessment Orders Deemed Withdrawn on Delayed Filing of Returns and Tax Payment
Summary
The petition is allowed , declaring that the best judgment assessment orders are deemed to have been withdrawn . This is because the petitioner subsequently filed returns and paid taxes within the extended period as per the amended Section 62 of the…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is a registered person under the G.S.T. regime has not filed his returns for the months of February – 2023 to May – 2023. On account of the non-filing of the returns in GSTR-3A Forms, the best judgment assessment order was passed for the month of February – 2023, on 01.04.2023 and the best judgment assessment order was pas…