G Amarnatha Reddy vs. The Assistant Commissioner (St)
Held
The High Court set aside the assessment order, ruling that a single composite order for more than one tax period or assessment year is impermissible under the GST Act. It also found the order violated natural justice due to contradictory records regarding the opportunity for personal hearing and submission of objections. The respondent was granted liberty to issue separate assessment orders for each year after affording due opportunity.
Facts
A works contractor challenged an assessment order for the periods 2019-20 to 2020-21, alleging it was a composite order for multiple assessment years, violated principles of natural justice by not providing a proper hearing, and lacked procedural compliance like intimation in Form DRC-01A.
Key Issues
Whether a single composite assessment order can be passed for multiple tax periods/assessment years under the GST Act, and whether the assessment order was issued in violation of principles of natural justice.
Sections Cited
Section 73(3), Section 74(3), Section 74(4), Rule 142(1A)
AI-generated summary — verify with the full judgment below
APHC010406852026
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: 22389 OF 2026 Between:
G AMARNATHA REDDY, Works contractor - GSTIN-37ATJPA0685M1ZE Rep. by its Proprietor, Sri G. Amarnatha Reddy 2/257, NGOs colony, Nandyal-518 501 Kurnool District, Andhra Pradesh ...Petitioner AND 1. THE ASSISTANT COMMISSIONER ST, Nandyal -II circle, D.N0.25/3A 3B, MSR Complex, Opp APSRTC Bus Stand, Nandyal -518501 Kunrool (Nandyal) District, Andhra Pradesh. 2. 2. State of Andhra Pradesh, rep. by its Principal Secretary to Government Revenue (CT-II) Department, Secretariat, Velagapudi-522503 Amaravathi, Guntur District.
The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001 ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toTo issue a Writ of Mandamus or any other writ or order or direction
The judgment continues below.
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