AdvertisementPSD Services And Innovation Vs Assistant Commissionerst (Andhra Pradesh High Court) The Andhra Pradesh High Court considered a writ petition filed by a registered dealer under the GST Act challenging an assessment order dated 17.04.2023 passed under Section 62 of the GST Act for the tax period February 2023. Material Facts The petitioner, a registered dealer under the GST Act, did not file the GSTR-3B return for the tax period of February 2023. Consequently, the first respondent issued a notice dated 25.03.2023 under Section 46 of the GST Act. As the petitioner did not respond to the notice, ...