M/S Medicaid vs. The Additional Commissioner (St)(Fac)
Held
The Court set aside the impugned assessment and appeal rejection orders. It held that the assessment order violated principles of natural justice by not considering the petitioner's explanation and was unsustainable as a single composite order for multiple tax periods, citing previous High Court rulings. The proper officer was granted liberty to issue separate notices for each relevant tax period.
Facts
The petitioner challenged a consolidated GST assessment order covering multiple tax periods (2019-20 to 2023-24) and subsequent appeal rejection orders. The assessment order was contested for non-consideration of the petitioner's reply, lack of DIN, and being a composite order for several financial years.
Key Issues
Whether a consolidated assessment order covering multiple tax periods is legally sustainable under the GST Act, and whether an assessment order passed without considering the taxpayer's reply violates principles of natural justice.
Sections Cited
Section 73(3), Section 74(3), Section 74(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following common order: (per Hon’ble Sri Justice Ninala Jayasurya)
Both these writ petitions arise out of the same issue and relate to the same tax period, they are being disposed of by way of this common order.
Petitioner, is registered under the provisions of the GST Act, 2017, is engaged in the business of Antibiotics – Penicillin and their derivatives. Aggrieved by the Assessment Order passed by the 2nd respondent vide Assessment and Adjudication Order in DRC-07 dated 30.07.2024, in a consolidated manner for the tax periods 2019-20 to 2023-24, without affixing any DIN, and t
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.