M/S Umar Iron Mart vs. The State Of Andhra Pradesh
Held
The High Court, relying on a previous Division Bench judgment, held that a single assessment order cannot be passed for more than one tax period or financial year. The impugned composite assessment order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately.
Facts
M/S UMAR IRON MART challenged a composite assessment order covering the financial years 2019-20 to 2021-22. The petitioner contended that a single assessment order issued for more than one financial year violates the provisions of the GST Act.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is permissible under the GST Act.
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 : APHC010274342026
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: 16539/2026 Between:
M/S UMAR IRON MART, D.NO.5/1028, AGRICULTURE MARKET YARD ROAD, YEMMIGANUR, KJRNOOL DISTRICT, ANDHRA PRADESH-518360. REP.BY ITS SOLE PROPRIETOR, DARJI MAHABOOI BASHA, S/O. DARJI ADBUL JALEEL, AGED ABOUT 37 YEARS, OCC BUSINESS, RIO. DOOR NO.15/.199, CHUNNAM BHATTI STREET,
YEMMIGANUR VILLAGE AND MANDAL, KURNOOL DISTRICT.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP ITS PRIN IPAL SECRETARY TO GOVERNMENT, REVENUE (COMMERCIAL TAX) DEPARTMENT,
GOVERNMENT OF ANDHRA PRADESH. SECRETARIAT, VELAGAPUDI, AMARAVATI.
THE CHIEF COMMISSIONER STATE TAXES, ANDHRA PRADESH, GUNTUR.
THE ADDITIONAL COMMISSIONER STATE TAXES, TIRUPATI APPELLATE AUTHORITY.
THE JOINT COMMISSIONER STATE TAXES, KURNOOL DIVISION.
2 RRR, J & GTK, J W.P.No.16539 of 2026
THE
The judgment continues below.
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