Msr Wood Suppliers vs. Joint Commissioner Of Central Tax
Held
The High Court, relying on its previous judgment in S.J. Constructions, held that a single show cause notice or a single composite assessment order cannot be passed for more than one tax period or financial year under the GST Act. Consequently, the impugned order was set aside, with liberty granted to the respondent to issue separate notices for each assessment year and proceed in accordance with law.
Facts
MSR Wood Suppliers, a registered taxpayer, challenged an adjudicating order dated 12.01.2026 passed by the Joint Commissioner under Section 74 of the GST Act. The petitioner contended that the order was illegal as it covered multiple tax periods from January 2022 to November 2024 (2021-22 to 2024-25) in a consolidated manner, violating legal principles and natural justice.
Key Issues
The primary legal issue was whether a single consolidated assessment order can be issued under the GST Act covering multiple tax periods or financial years.
Sections Cited
Section 74, Section 73(3), Section 74(3), Section 74(4)
AI-generated summary — verify with the full judgment below
APHC010192632026
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: 13030 OF 2026 Between:
MSR WOOD SUPPLIERS, rep. by its Proprietor, Mr. Maddi Ithihas, 4th Floor, 5-93, Old Town, Sivalayam Area, , Backside of Kanyaka Parameswari Temple, Macherla, Guntur-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
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