M/S. Olympus Motors Private Limited vs. Assistant Commissioner Of Central Tax
Held
The High Court set aside the impugned Adjudicating Order, holding that a single composite assessment order cannot be passed for more than one tax period or financial year. The Court 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, an automobile dealership, challenged an Adjudicating Order and subsequent DRC-07 notices for tax periods 2017-18 to 2020-21. The main contention was that the composite order covering multiple tax periods was impermissible in law and that the invocation of Section 74 was without jurisdiction.
Key Issues
Whether a single show cause notice or composite assessment order can be passed under the CGST Act for more than one tax period or financial year, and the proper invocation of Section 73 versus Section 74.
Sections Cited
Section 73, Section 74, Rule 142(1A)
AI-generated summary — verify with the full judgment below
APHC010198902025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 15th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10325/2025 Between:
M/S. OLYMPUS MOTORS PRIVATE LIMITED, REP. BY ITS GENERAL MANAGER (ACCOUNTS AND TAXATION) MR. K. LAKSHMIPATI RAO,
SURVEY NO.58/1, PATTA NO.215, PARADESIPALEM, VISAKHAPATNAM-531 163, ANDHRA PRADESH.
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM NORTH CGST DIVISION, VISAKHAPATNAM.
SUPERINTENDENT OF CENTRAL TAX, MADHURAWADA, VISAKHAPATNAM.
UNION OF INDIA, , REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S): 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 a Writ of Mandamus or any other appropriate writ or order or direction declaring that the invocation of Section 74 of the CGST Act, 2017 to the facts of the case are without
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