2026 (7) TMI 704

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....for the Petitioner: Anil Kumar Bezawada. Counsel for the Respondent(S): GP For Commercial Tax. ORDER: (PER NJS,J) Heard learned counsel for the petitioner, who appeared through online. Also heard Mr. R Kalyan Chakravarthy, learned Government Pleader for Commercial Tax, representing respondent Nos. 1 and 2. 2. The present writ petition is filed seeking to quash the proceedings of respon....

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....essment Order was amended vide Notification No. 28/2023-Central Tax dated 31.07.2023 with effect from 01.10.2023 whereby the time limit of thirty days was increased to sixty days. He submits that as the petitioner filed GSTR-3B return of January, 2023 within sixty days from the date of issuance of Assessment Order in question by paying the interest and late fee, the writ petition deserves to be al....

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....t Order. However, subsequently it not only paid the tax liability but also paid late fee for the delay in payment of tax. It is also not disputed that while filing return for the month of January, 2023, interest was paid. 8. In similar circumstances, a Division Bench of this Court in Brothers Engineering and Errectors Ltd. Vs. State of Andhra Pradesh, following earlier judgments of the Hon'ble ....