M/S.Venkateswara Traders vs. Superintendent Of Central Tax
Held
The Court held that a single composite assessment order cannot be passed for more than one tax period. Consequently, the impugned orders were set aside.
Facts
The petitioner challenged an Order-in-Original and an Order-in-Appeal for the period March 2018 to September 2021. The petitioner argued that a single composite proceeding for multiple tax periods was impermissible under the CGST Act.
Key Issues
Whether a single composite proceeding and order can be passed for multiple tax periods under the CGST Act. Whether the principles of natural justice were violated by passing a composite order.
Sections Cited
Section 73, Section 74, Section 107, Section 128
AI-generated summary — verify with the full judgment below
APHC010402892026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
FRIDAY, THE 7th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22319 OF 2026 Between:
M/S.VENKATESWARA TRADERS, Rep. by Pulla Reddy Nagam, Proprietor, S/o Veera Reddy, aged about 62 years. Add.. D.No.38/168-2-3, Madras Road, Chinnachowk Kadapa, YSR District, Andhra Pradesh - 516 002. ...Petitioner AND 1. Superintendent of Central Tax, Kadapa CGST Range, D.No.1/2553-1, IV Floor, LKR Towers, Rajiv Marg Road, APHB Colony, Kadapa, YSR District, Andhra Pradesh - 516 004. 2. Additional Commissioner of Central Tax GST Appeals, Office of the Commissioner of Central Tax and Customs (Appeals) D.No.3-30-15, Ring Road, Guntur, Andhra Pradesh - 522 006. 3. Commissioner of Central Tax, , Tirupati, CGST Commissionerate, 9/86-A, Amaravathi Nagar, West Church Compound, Tirupati, Andhra Pradesh - 517
The Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001. 2
The State of Andhra Pradesh, Rep
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