Andhra Pradesh High Court Permits Manual GSTR-3B Filing: Key Ruling in Gopi Krishna Traders Case
Background and Overview
The Andhra Pradesh High Court recently disposed of a writ petition in the matter of Gopi Krishna Traders Vs Assistant Commissioner State Taxes, addressing a significant procedural question — whether a registered person whose GST registration has been cancelled and who has ceased business operations can be permitted to file a GSTR-3B return manually, and whether doing so would result in withdrawal of an already-passed best judgment assessment order under Section 62 of the Goods and Services Tax Act, 2017.
The case offers important guidance on the interplay between Section 46, Section 62, and Section 62(2) of the GST Act, particularly in situations where an assessee has wound down business operations following cancellation of registration.
Case Details at a Glance
| Particulars | Details |
|---|---|
| Case Name | Gopi Krishna Traders Vs Assistant Commissioner State Taxes |
| Court | Andhra Pradesh High Court |
| Writ Petition No. | 20781 of 2026 |
| Date of Order | 03/09/2026 |
| Assessment Order Date | 16.02.2022 |
| Tax Period in Question | December 2021 |
| Relevant Provisions | Section 46, Section 62, Section 62(2), Section 50(1), Section 47 of the GST Act, 2017 |
Factual Matrix of the Case
M/s. Gopi Krishna Traders was a duly registered person under the provisions of the Goods and Services Tax Act, 2017, enrolled with the first respondent and operating as a trading unit.
Non-Filing of GSTR-3B for December 2021
The assessee failed to furnish its GSTR-3B return for the month of December 2021. Consequently, the first respondent — the Assistant Commissioner of State Taxes — issued a statutory notice under Section 46 of the GST Act calling upon the assessee to file the pending return. Despite receipt of the said notice, the assessee neither filed the return nor responded to the notice.
Best Judgment Assessment Under Section 62
Given the assessee's continued non-compliance, the first respondent exercised his authority under Section 62 of the GST Act and passed a best judgment assessment order dated 16.02.2022 for the tax period of December 2021.
Cancellation of Registration
Adding a layer of complexity to the facts, the assessee's GST registration was cancelled by an order dated 20.02.2022, effective from 28.02.2022 — shortly after the assessment order was passed. Following the closure of business, the assessee expressed no intention to challenge or contest the cancellation of its registration.
Submissions Before the Court
Petitioner's Contentions
The counsel for the assessee advanced the following arguments before the Andhra Pradesh High Court: