AdvertisementSarath Chowdary Mullapud Vs Assistant Commissioner State Tax (Andhra Pradesh High Court) The petitioner, a registered dealer under the GST Act bearing GSTIN No. 37AADFI7341D1ZK, failed to file the GSTR-3B return for the tax period of November 2022. Consequently, the first respondent issued a notice under Section 46 of the GST Act. As the petitioner did not respond, the respondent passed a best judgment assessment order dated 19.01.2023 under Section 62 of the GST Act. The petitioner contended that he subsequently filed the GSTR-3B return on 17.02.2023 after remitting the applicable late fee an...