M/S Venkata Naga Sai Stone Crushers vs. Assistant Commissioner
Held
The High Court, relying on its previous Division Bench ruling, held that a single composite assessment order cannot be passed for more than one tax period or financial year. Consequently, the impugned order was set aside, with liberty for the respondents to initiate fresh, separate proceedings for each assessment year.
Facts
An adjudication order under Section 73 of the GST Act was issued to the petitioner for financial years 2021-22 to 2023-24, despite their GST registration being cancelled. The petitioner challenged this order, primarily arguing it was an illegal composite order covering multiple years.
Key Issues
The key legal issue was whether a single, composite assessment order covering multiple financial years is permissible under Sections 73 and 74 of the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement :29.06.2026 Date of uploading : APHC010313012026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 29th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16671/2026 Between:
M/S VENKATA NAGA SAI STONE CRUSHERS, REP. BY ITS MANAGING PARTNER, MR. MATTA SRINIVASA RAO, 5-20, TIRUMALI, MAIN ROAD, YELESWARAM, EAST GODAVARI, ANDHRA PRADESH-533 429. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, PEDDAPURAM CIRCLE, KAKINADA DIVISION, 19-1-39512A, SUDHA COLONY, PEDDAPURAM, KAKINADA, AP-533 437. 2. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3 1 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, AP-522
DEPUTY DIRECTOR OF MINES AND GEOLOGY, 6-23-74, 2D FLOOR, VISHWA HOUSE, ROAD NO.2, PALLAMRAJUNAGAR,
2 RRR,J & TCDS,J W.P.No.16671 of 2026
KAKINADA-533 001, ANDHRA
The judgment continues below.
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