M/S Mooram Kiran Kumar Reddy vs. Assistant Commissioner Of Central Tax
Held
The High Court, relying on its earlier decision in S J Constructions, held that a single show cause notice cannot be issued for more than one tax period. Consequently, the impugned composite SCN covering multiple assessment years was set aside, with liberty for the respondent to issue separate notices.
Facts
A registered GST dealer engaged in mineral extraction challenged a common Show Cause Notice (SCN) issued by the Assistant Commissioner of Central Tax. The SCN covered multiple assessment years (2020-21 to 2022-23), which the petitioner contended was unsustainable as per a previous High Court judgment.
Key Issues
The key legal issue was the validity of a composite show cause notice issued under the Goods and Services Tax Act, 2017, covering multiple assessment years/tax periods.
AI-generated summary — verify with the full judgment below
APHC010434162026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 9th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23724/2026 Between:
M/S MOORAM KIRAN KUMAR REDDY, PENDEGANTI NAGAR, DOOR NO.1-67-20-1, 1-1 TO 1-210, BANAGANAPALLE, KURNOOL DISTRICT - 518 124, ANDHRA PRADESH, REPRESENTED BY ITS PROPRIETOR, SRI MOORAM KIRAN KUMAR REDDY
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, NANDYAL - 2 RANGE,
KURNOOL CGST DIVISION,
TIRUPATHI GST COMMISSIONERATE, N.R PETA, KURNOOL -518001. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, KURNOOL CGST DIVISION, NEAR CHILDREN'S PARK, N.R PETA, KURNOOL - 518 001. 3)
THE DIRECTOR, MINES AND GEOLOGY DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, ANDHRA PRADESH SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT.
THE DEPUTY DIRECTOR, MINES AND GEOLOGY DEPARTMENT, ANANTHAPURAM, ANDHRA PRADESH.
THE ASSISTANT DIRECTOR, MINES AND GEOLOGY DEPARTMENT, ANANTAPURAM 2, TADIPATRI, ANDHRA PRADESH.
UNION OF INDIA, REPRESENTED BY ITS SECRETARY
The judgment continues below.
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