M/S.Dhruv Z Planet vs. Thes Additional Commissioner St
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be passed for more than one tax period or financial year under the GST Act. The impugned order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately.
Facts
The petitioner challenged a composite assessment order issued by the appellate authority, which covered multiple financial years (2018-19, 2019-20, 2020-21) and levied tax, interest, and penalty under Sections 73 and 74 of the GST Act, 2017. The primary ground of challenge was that a single assessment order for more than one financial year is impermissible.
Key Issues
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 :
Neutral citation Date of pronouncement : 24.06.2026 Date of uploading :
APHC010316902026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16646/2026 Between:
M/S.DHRUV Z PLANET, DOOR NO. 13-6-600-44115813A, P K LAYOUT, TIRUPATI -517501 ANDHRA PRADESH.REP BY ITS PROPRIETOR, SHRI. B. SUREHS JAIN S/O. BANSILAL AGED ABOUT 62 YEARS
...PETITIONER AND 1. THES ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.517501
ASSISTANT COMMISSIONER ST, TIRU ATI-I CIRCLE TIRUPATI, ANDHRA PRADESH. 517501
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING SHASTRI BHAWAN, NEW DELHI - 110001
2
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumst
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