Case Law Analysis
|Andhra Pradesh High Court
Section 62(2) CGST Act | Best Judgment Assessment Automatically Withdrawn Upon Filing Returns, Irrespective of Delay: AP HC
Andhra Pradesh High Court rules that GST best judgment assessments under Section 62(2) are deemed withdrawn the moment a taxpayer files returns with late fees and interest, even beyond the 60-day period. The judgment nullifies demand notices issued under such assessments, reinforcing taxpayer rights against procedural rigidity.