GST Best Judgment Assessments Deemed Withdrawn Once Returns Filed Within Extended Time Under Section 62(2): Andhra Pradesh HC

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GST Best Judgment Assessments Deemed Withdrawn Once Returns Filed Within Extended Time Under Section 62(2): Andhra Pradesh HC

GST

Published on

17/01/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has held that best judgment assessment orders passed for non-filing of returns are deemed to be withdrawn once the registered person subsequently files returns along with payment of tax, interest, and late fee within the statutorily prescribed—or extended—time period. The bench of Justice R Raghunandan Rao and Justice T.C.D.Sekhar observed…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Best Judgment Assessments Deemed Withdrawn Once Returns Filed Within Extended Time Under Section 62(2): Andhra Pradesh HC

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