Sri Lakshmi Srinivasa Bamboo Merchant vs. Joint Commissioner Of Central Tax
Held
The High Court set aside the impugned composite adjudicating order, affirming that a single show cause notice or assessment order cannot be passed for more than one tax period or financial year. However, it granted liberty to the respondent to issue separate notices for each assessment year and proceed with assessments in accordance with law, excluding the period from the impugned order date for limitation purposes.
Facts
The petitioner, a bamboo merchant, challenged an adjudicating order dated 09.01.2026 passed by the Joint Commissioner of Central Tax under Section 74 of the GST Act. The impugned order covered multiple tax periods from July 2022 to November 2024 (2022-23 to 2024-25), which the petitioner contended was impermissible in law.
Key Issues
The key legal issue was whether a single composite assessment order could be passed under the GST Act covering multiple tax periods or financial years.
Sections Cited
Section 74, Section 73, Section 74(3), Section 73(3), Section 74(4)
AI-generated summary — verify with the full judgment below
APHC010192572026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 23rd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12539 OF 2026 Between:
SRI LAKSHMI SRINIVASA BAMBOO MERCHANT, rep. by its Proprietor, Mr. Maddi Srinivasa Rao, D.No.6-1, Ground Floor, Old Town Main Road, Macherla, Guntur District-522 426. ...Petitioner AND 1. JOINT COMMISSIONER OF CENTRAL TAX, Guntur-522 001. 2. Union of India, rep. by its Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 3. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District-522 237. 4. Directorate General of GST Intelligence, Visakhapatnam Zonal Unit, Door No.28-14-17, Suryabagh, Beside Melody Theatre, Visakhapatnam-530 020 (authority issuing SCN) ...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 2
please
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.