Case Law Analysis
|Andhra Pradesh High Court
Section 62 GST Act | Assessment Void if Late Return Filed Before Order Issued : Andhra Pradesh HC
The Andhra Pradesh High Court has ruled that a GST assessment under Section 62 is void if the taxpayer files the pending GSTR-3B return before the assessment order is served, rendering any bank attachments or recovery actions unlawful. This protects compliant taxpayers from coercive enforcement when they cure defaults proactively, establishing a vital procedural safeguard against arbitrary tax recovery.