Order date: 20 Aug 2025 
Parties:  JPR Projects v. State of Andhra Pradesh & Ors.

Facts -

• Petitioner (a registered partnership firm under GST) was issued a best judgment assessment order (ASMT-13 dated 07.02.2024) under Section 62, citing non-filing of returns.
• Despite filing valid returns within time and paying due tax + late fee, authorities proceeded to recover ₹12,92,346/- from the electronic credit ledger.
• Department argued that withdrawal of the best judgment order required specific intimation to the officer.

Issue -

• Whether a best judgment assessment order under Section 62(1) stands automatically withdrawn once the registered person files valid returns with tax/late fee, or whether further intimation to the officer is required.

Order -

• The division bench of the Hon’ble  high court held that Section 62(2) creates a deeming fiction -  best judgment order is ipso facto withdrawn on filing valid returns within statutory time with tax and late fee.
• No requirement exists in law for additional intimation to the officer for withdrawal to take effect.
• Since the petitioner complied, the order dated 07.02.2024 stood withdrawn by operation of law; recovery from ITC ledger was illegal.
• The debit entry of ₹12,92,346/- must be reversed within four weeks; liberty is given to initiate fresh assessment if lawfully required.