Rambo Infra vs. Assistant Director
Held
The Court, relying on a previous Division Bench judgment, held that a single show-cause notice or composite assessment order cannot be passed for more than one tax period or financial year. Accordingly, the impugned assessment order and summary order were set aside, and the matter was remanded for fresh proceedings for each assessment year separately.
Facts
The petitioner challenged a single assessment order and summary order, dated 27.02.2026, which covered the period from April 2019 to March 2024. The primary ground of challenge was that a single composite assessment order for multiple financial years is violative of the GST Act.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010293682026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 16732 of 2026 Bench Sr.No:-9 [3580] ********** Advocate for Petitioner: J.N VENKATA SURESH KUMAR Advocate for Respondent:
CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE R RAGHUNANDAN RAO DATE : 25th June 2026 P C :- (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri J. N. Venkata Suresh Kumar, learned counsel for petitioner and Sri Santhi Chandra, learned Standing Counsel for respondents.
The petitioner is a registered Company, which has been served with an order of assessment and summary order, dated 27.02.2026, passed by 1st respondent. These orders of assessment cover the period from April, 2019 to March, 2024. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more
2 HCJ & RRRJ W.P.No.16732 of 2026
than one financial year, would be violative of the provisions of Sect
The judgment continues below.
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