Summary
- The Andhra Pradesh High Court has ruled that assessment orders under Section 62 of the AP Goods & Service Tax Act, 2017 are deemed withdrawn following the filing of GSTR-3B returns by Surya Sreebhavani Infrastructure Private Limited.
- The petitioner challenged the non-consideration of tax liability after filing returns post-assessment, which were initially issued due to late submissions for March, April, and August 2024.
- The Court found that the delay in filing was justified and declared that no tax could be recovered based on the withdrawn assessment orders.
- This ruling clarifies the implications of Section 62(2), potentially impacting future GST assessments and recovery processes in similar cases.
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