M/S. Sri Suneetha 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 as they were not sustainable in law.
Facts
The petitioner challenged an Order-in-Original and an Order-in-Appeal concerning GST for multiple tax periods. The petitioner argued that a composite order for several financial years was impermissible under the CGST Act.
Key Issues
The primary issue was whether a single composite order for multiple tax periods is permissible under the CGST Act. The Court also considered the violation of principles of natural justice and procedural irregularities.
Sections Cited
Section 73, Section 74, Section 107, Section 128, Section 20
AI-generated summary — verify with the full judgment below
APHC010409182026
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: 22331 OF 2026 Between:
M/s. Sri Suneetha Traders, Rep. by Smt. Pitchipati Suneetha, Proprietrix, W/o P Rama Chandra Reddy, aged about 48 years. Add. D.No.44/29-3, Chemmumiyapeta, Kadapa, YSR District, Andhra Pradesh - 516 002 ...Petitioner AND 1. Superintendent of Central Tax, Kadapa COST 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, R
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