M/S Vijaya Durga Enterprises vs. Assistant Conjmissioner Of State Tax
Held
The High Court, relying on its previous decision 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. Consequently, the impugned composite notice and assessment order were set aside, with liberty for the proper officer to issue separate notices and proceed in accordance with law.
Facts
M/S Vijaya Durga Enterprises challenged a composite show-cause notice and a composite assessment order issued by the Assistant Commissioner of State Tax, which covered multiple tax periods from April 2021 to March 2023. The petitioner contended that such composite orders were legally unsustainable.
Key Issues
The key legal issue was whether a single composite show-cause notice or a single composite assessment order could be issued for multiple tax periods under the GST regime.
Sections Cited
Section 73, Section 74, Section 128, Section 169
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :02.07.2026 Date of uploading : APHC010314712026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 2nd DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17172/2026 Between:
M/S VIJAYA DURGA ENTERPRISES, REPRESENTED BY THE PROPRIETRIX SMT. ALIVELU THOMMANDRU, DOOR NO.11-24-94, BHAVANNARAYANA STREET, VIJAYAWADA, ANDHRA PRADESH PIN 520001. ...PETITIONER AND 1. ASSISTANT CONJMISSIONER OF STATE TAX, PARK ROAD CIRCLE, VIJAYAWADA-1 DIVISION, D.NO 74-14- 2E, 4TH FLOOR, KRISHNA NAGAR YANAMALAKUDURU ROAD, KRISHNA, ANDHRA PRADESH-520007
STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, M ANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503
2
...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
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