Jubilant Avenues Private Limited vs. The Superintendent Of Central Tax Kothapet Cost Range
Held
The High Court, relying on a co-ordinate bench decision, ruled that a single composite assessment order cannot be issued for more than one tax period or financial year under Section 74 of the CGST Act. Consequently, the impugned consolidated assessment order was set aside, with liberty for the respondent to issue separate orders for each assessment year.
Facts
Jubilant Avenues Pvt. Ltd. challenged an assessment order issued under Section 74 of the CGST Act for tax periods 2019-20 and 2020-21. The petitioner contended that the order was illegal as it was passed in a consolidated manner for multiple tax periods and without prior issuance of DRC-01A.
Key Issues
The key legal issue was whether a single composite assessment order can be legally passed under Section 74 of the CGST Act covering more than one tax period or financial year.
Sections Cited
Section 74, Section 73(3), Section 74(3), Section 74(4)
AI-generated summary — verify with the full judgment below
APHC010397352026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
WEDNESDAY, THE 5th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 21486 OF 2026 Between:
JUBILANT AVENUES PRIVATE LIMITED, Having their Principal Place of Business at D. No. 35A Plot No. 3, Block No. 4, Phase IV Auto Nagar, Guntur, Andhra Pradesh - 522 001 Represented by its Authorized Signatory Mr. Lokesh Raju Mandapati ...Petitioner AND 1. The Superintendent of Central Tax Kothapet COST Range, 0pp. lOCL Petrol Bunk, Pattabhipuram Main Road Guntur,AndhraPradesh- 522 006
The Union of India, Represented by its Secretary Ministry of Finance, North Block, Central Secretariat New Delhi - 110 001 ...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 toIssue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1 Respondent in ORDER IN ORIGIN
The judgment continues below.
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