Siva Electricals v. Assistant Commissioner of State Tax
In favour of the assessee
The ruling in brief
Siva Electricals (Andhra Pradesh High Court, WP 17618 of 2026, 3 July 2026) faced best-judgment assessment under Section 62 for failure to furnish GSTR-1 and GSTR-3B within statutory timelines under Section 39. Subsequently petitioner filed returns and paid tax, interest and late fee, albeit beyond thirty-day window referenced in Section 62 scheme. Revenue sought to pursue recovery under assessment despite compliance. Court applied Section 62(2): once valid returns and tax paid, assessment deemed withdrawn and recovery cannot continue on basis of superseded Section 62 order. Outcome: in favour of the assessee. Late compliance preserves relief from best-judgment demand though interest and late fee remain payable. Informational summary. This editorial note is for Chartered Universe professional research and is not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.62 — Section 62 of the Central Goods and Services Tax Act, 2017.
- CGST S.39 — Furnishing of returns by registered persons.
Source documents
Similar rulings
In favour of the assessee
Sri Vijaya Traders v. Assistant Commissioner of State Taxes
Sri Vijaya Traders (Andhra Pradesh High Court, WP 23181 of 2026, 14 August 2026) failed to file GSTR-3B for March 2025 prompting Section 62 assessment. Dealer later filed return, paying tax with late fee under Section 47 and interest under Section 50. Issue was whether assessment survived belated compliance. Court held Section 62(2) operates to deem assessment withdrawn upon filing return and paying tax; consequential coercive proceedings tied to Section 62 order revoked. Liability for interest and late fee nonetheless continues independently. Outcome: in favour of the assessee. Practical lesson: post-Section 62 compliance remains valuable remedial step for registered dealers facing best-judgment orders. This editorial note is for Chartered Universe professional research and is not legal advice. Material facts and holdings are drawn from the reported judgment.
See the decision
Narasus Diary v. Deputy State Tax Officer II
M/s Narasus Diary (Madras High Court, WP 21857 of 2026, 2 July 2026, Senthilkumar Ramamoorthy, J.) challenged Section 62 best-judgment assessment (Form GST ASMT-13 / DRC-07 dated 20 October 2022) for June 2022 following registration cancellation under Section 29 for non-filing of GSTR-3B. Petitioner explained delayed approach because registration was cancelled on 15 March 2023 before awareness of order. Critically, belated GSTR-3B for June 2022 disclosed tax paid exceeding Section 62 determination. Government counsel acknowledged return data. Court held reassessment necessary in interest of justice; impugned order set aside and remanded to Deputy State Tax Officer II, Salem, to pass fresh order within three months after hearing. Outcome: effectively in assessee’s favour; matter remanded. This editorial note is for Chartered Universe professional research and is not legal advice.
In favour of the assessee; matter remanded
Modern Engineers and Contractors v. Deputy Assistant Commissioner ST
Modern Engineers and Contractors (Andhra Pradesh High Court, WP 19677 of 2026, 20 July 2026) challenged summary assessment simultaneously deficient in assessing officer signature and Document Identification Number. Court held twin defects fatal under Sections 160 and 169—neither curative section nor deemed service via portal uploads converts defective draft into binding order. Invalidity was inherent, warranting quashing without merits inquiry into underlying tax computation. Assessee entitled to fresh assessment after compliant notice, DIN generation, signature, and opportunity of hearing before Deputy Assistant Commissioner (ST). Outcome: in favour of the assessee; matter remanded. Demonstrates cumulative procedural failures may short-circuit demand even where substantive liability debated. Informational for CAs. This editorial note is for Chartered Universe professional research and is not legal advice.
In favour of the assessee; matter remanded
Kagga Pandu Ranga Rao v. Assistant Commissioner ST
Kagga Pandu Ranga Rao (Andhra Pradesh High Court, WP 19153 of 2026, 15 July 2026, Ninla Jayasurya and T.C.D. Sekhar, JJ.) attacked assessment orders uploaded without Document Identification Number despite mandatory CBIC circular requirements traceable to Section 168 compliance culture. Missing DIN rendered order non est; uploading on portal could not substitute statutory identification and authentication discipline under Section 160. Assessee demonstrated prejudice because unidentified orders complicate appellate and compliance tracking. Court set aside impugned assessment and permitted authorities to pass fresh order after due notice, assignment of DIN, and hearing. Outcome: in favour of the assessee; matter remanded. Reinforces DIN hygiene alongside signature requirements in Andhra Pradesh GST litigation. Not legal advice. This editorial note is for Chartered Universe professional research and is not legal advice.
In favour of the assessee; matter remanded
Siri Constructions v. Assistant Commissionerst
Siri Constructions (Andhra Pradesh High Court, WP 26667 of 2025, 16 June 2026) challenged summary assessment in Form GST DRC-07 where department admitted absence of assessing officer signature. Under Section 160 CGST Act, authentication is essential; unsigned summaries cannot create enforceable demand even if visible on portal dashboards. Curative provisions cannot ratify void assessment. Court set aside impugned DRC-07 solely for signature defect without expressing views on substantive tax issues, preserving open questions for fresh adjudication. Outcome: in favour of the assessee; matter remanded for compliant order. Reinforces procedural checklist before conceding demand or filing appeal. This editorial note is for Chartered Universe professional research and is not legal advice. Material facts and holdings are drawn from the reported judgment.