High Court of Andhra Pradesh3 July 2026

Siva Electricals v. Assistant Commissioner of State Tax

For assessee

WRIT PETITION NO. 17618 OF 2026

The ruling in brief

Best-judgment assessment raising GST demand was deemed withdrawn where petitioner subsequently filed GSTR-1 and GSTR-3B and paid tax, interest and late fee, though beyond 30 days; hence, no recovery could be initiated or continued under assessment order

Provisions considered

Section 62, read with section 39, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

High Court of Andhra Pradesh3 July 2026

Siva Electricals v. Assistant Commissioner of State Tax

For assessee

WRIT PETITION NO. 17618 OF 2026

The ruling in brief

Provisions considered

Section 62, read with section 39, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

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This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

Case details

Forum: High Court of Andhra Pradesh
Bench: NINALA JAYASURYA AND T.C.D. SEKHAR, JJ
Decided on: 3 Jul 2026
Case no.: WRIT PETITION NO. 17618 OF 2026
Outcome: In favour of the assessee
Tax area: GST
Topic: Assessment

Andhra Pradesh High Court14 Aug 2026

For assessee

Sri Vijaya Traders v. Assistant Commissioner of State Taxes

Where registered dealer failed to file GSTR-3B for March 2025 and assessment was completed under Section 62, but subsequently filed the return with late fee and interest, assessment order was deemed withdrawn as per Section 62(2) and consequential proceedings were revoked, though liability for interest and late fee remained

Madras High Court2 Jul 2026

Narasus Diary v. Deputy State Tax Officer II

Where assessee's registration was cancelled and best judgment assessment determined tax liability for June 2022 due to non-filing of return, but assessee later filed GSTR-3B for that period disclosing tax paid in excess of assessed liability; fresh consideration of assessment was warranted

Kerala High Court17 Sept 2026

For assessee

PBS Traders v. Assistant State Tax Officer

Where petitioner filed returns for months September 2018 to March 2019 within extended deadline permitted by Section 16(5), denial of Input Tax Credit solely on ground of limitation under Section 16(4) was unsustainable, and petitioner remained entitled to ITC subject to fulfilling other conditions, as interest liability for belated payment was not contested in proceedings

The ruling in brief

Provisions considered

The ruling in brief

Provisions considered

Read the full analysis

Related rulings

Sri Vijaya Traders v. Assistant Commissioner of State Taxes

Narasus Diary v. Deputy State Tax Officer II

PBS Traders v. Assistant State Tax Officer

Read the full analysis