M/S. Sri Sai Granites vs. The Assistant Commissioner Of Central Tax
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order cannot be passed for more than one tax period or financial year. It set aside the impugned order and remanded the matter, allowing respondents to initiate fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a composite assessment order issued by the Assistant Commissioner for the financial years 2017-18 to 2018-19, which also demanded interest and penalty. The petitioner contended that a single assessment order covering multiple financial years is violative of the CGST Act.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is permissible under the CGST 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 : 24.06.2026 Date of uploading : APHC010295932026
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: 16519/2026 Between:
M/S. SRI SAI GRANITES, ( REP. BY ITS PROPRIETOR SRI, REDDIVARI PRASANNA KUMAR REDDY S/0. S/O. REDDIVARI RAMI REDDY, AGED ABOUT 55 YEARS) SY. NO. 6, PALARR PALLE VILLAGE,PUNGANUR MANDAL, CHITTOOR DISTRICT,'ANDHRA PRADESH - 517247
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST, DIVISION 15-30/4, PADMAVATHI NAGAR,
MAHILA UNIVERSITY ROAD, TIRUPATI, ANDHRA PRADESH - 517502. 2. THE JOINT ADDITIONAL COMMISSIONER APPEALS, CENTRAL TAX AND CUSTOMS,D.NO. 3-30-15, RING ROAD, GUNTUR, ANDHRA PRADESH.-522006
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
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