Sri Venkateswara Electricals vs. The Assistant Commissioner (St)-Ii
Held
The Court held that a single composite assessment order for multiple tax periods is impermissible in law. Consequently, the original assessment order and the subsequent appellate order were found to be unsustainable.
Facts
The petitioner challenged composite assessment orders passed for multiple assessment years, which were also upheld by an appellate order. The petitioner argued that such composite orders are impermissible under the GST Act and that the original order lacked essential legal requirements like signatures and DIN.
Key Issues
Whether a composite assessment order can be passed for multiple tax periods under Section 74 of the GST Act. Whether an order lacking signatures and DIN is valid.
Sections Cited
Section 74, Section 128
AI-generated summary — verify with the full judgment below
APHC010412252026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
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: 22169 OF 2026 Between:
Sri Venkateswara Electricals, D. No. 4-35, Kanga Nellore, Punganur, Chittoor District, Andhra Pradesh - 517243, Rep. by its Proprietor S. Seetaramaiah. ...Petitioner AND 1. The Assistant Commissioner STII, Palamaneru Circle, Chittoor Division, Next to Devi Theatre, Kattamanchi, Tirupati Road, Chittoor, Chittoor District, Andhra Pradesh - 517001. 2. The Additional Commissioner ST, Appellate Authority, Tirupati, Flat No. 101, Thunga Residency, Raniparanthaka Devi Marg, Korameenugunta, Renigunta Road, Tirupati, Tirupati District, Andhra Pradesh- 517501. 3. The State of Andhra Pradesh, Rep. by the Principal Secetary to the Government, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh.
The Union of India, Rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...Respondents
2
Petition under
The judgment continues below.
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