M/S.Sri Lakshmi Ganga Bhavani Traders vs. The Assistant Commissioner (St)
Held
The Court held that a single composite assessment order covering multiple tax periods is not permissible. Consequently, the impugned order was set aside.
Facts
The petitioner, a GST-registered firm, challenged a composite assessment order covering multiple tax periods (2021-22 to 2024-25). The firm argued that such an order is unsustainable based on a previous High Court decision.
Key Issues
Whether a single composite assessment order can be passed for multiple tax periods under the GST Act. The impact of such an order on the assessee's right to appeal and other statutory benefits.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010407112025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20774/2025 Between:
M/S.SRI LAKSHMI GANGA BHAVANI TRADERS, D.NO.44/34-1-1, CHEMMUMIYAPET, VIJAYANAGAR COLONY, KADAPA-516 003. STATE OF ANDHRA PRADESH. REP. BY ITS MANAGING PARTNER MR.B.RAMA GANGI REDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KADAPA-1 CIRCLE, KADAPA.
THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, TIRUPATI. TIRUPATI DISTRICT.
THE SENIOR INTELLIGENCE OFFICER, OFFICE OF THE DIRECTORATE GENERAL OF GST INTELLIGENCE VISAKHAPATNAM ZONAL UNIT, SUIYABAGH, VISAKHAPATNAM - 530 020. 4. THE ASSISTANT COMMISSIONER CENTRAL TAX, CENTRAL GST RANGE, KADAPA.
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI.
GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. NJS,J & TCDS,J W.P
The judgment continues below.
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