Vasudha Enviro Labs PVT LTD vs. The State Of Andhra Pradesh
Held
The Court held that a single show cause notice or a composite assessment order cannot be passed for more than one tax period or financial year. Consequently, the impugned assessment order was set aside, allowing the respondents to initiate fresh proceedings for each assessment year separately, subject to the petitioner depositing 30% of the disputed tax.
Facts
The petitioner challenged a common assessment order passed by the Assistant Commissioner for tax periods 2019-20 to 2022-23 under Section 73 of the APGST Act. The primary ground of challenge was that a single assessment order covering multiple tax periods is impermissible in law.
Key Issues
The key legal issue was whether a single assessment order or show cause notice can legally cover multiple tax periods or financial years under the APGST Act.
Sections Cited
Section 73 of the APGST Act, 2017, Section 74(3), Section 74(4), Section 128 of APGST Act
AI-generated summary — verify with the full judgment below
APHC010377842026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 28th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20317 OF 2026 Between:
VASUDHA ENVIRO LABS PVT LTD, D.No.2-170, First floor, Vidya nagar Colony, Satrampadu, Eluru, West Godavari-534007. Represented by its director, Giridhar Kolli, S/o. Mohan Rao, ...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat, Velagapudi, Amaravathi, Guntur District, AP.
The Assistant CommissionerST, Eluru II Circle, Eluru. 524001
The AdditionalCommissionerST, Appellate Authority, Vijayawada. 520001 ...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 toPleased to issue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring that the common assessment order dt.10-07-2024 passed by the 2nd respondent for the tax periods 20
The judgment continues below.
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