M/S. J D Constructions vs. The Deputy Commissioner (St)
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for more than one financial year is violative of the GST Act. Consequently, the impugned assessment order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately.
Facts
M/S. J D Constructions challenged a composite GST assessment order dated 25.09.2025, which covered multiple financial years from 2018-19 to 2023-24. The petitioner contended that such a single order for multiple periods was impermissible under the GST Act.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is permissible under the provisions 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 : 24.06.2026 Date of uploading : APHC010313292026
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: 16530/2026 Between:
M/S. J D CONSTRUCTIONS, REPRESENTED BY ITS PROPRIETOR SHRI SIVA REDDY AVULA, 2-186, GOGUIAPADU VILLAGE, ROMPICHERLA MANDAL, GUNTUR, ANDHRA PRADESH, 522617. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER ST, GUNTUR - II DIVISION, D. NO 11-1-73/1,4TH FLOOR, VASUNDHARA BLDGS, RAJAJI BHAVAN, JINNA TOWER CENTER, GUNTUR, ANDHRA PRADESH - 522 001. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, NARASARAOPET CIRCLE, GUNTUR - II DIVISION, S.NO 70/7, CHAKIRALAMITTA, BURAMPET BYPASS ROAD, BURMPET,
NARASARAOPET, PALANADU, ANDHRA PRADESH-522 601. 3. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA, D NO. 40-5-19/9B, BACK OF NVKR TOWERS MOGALRAJAPURAM, VIJAYAWADA, ANDHRA PRADESH - 520010
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENU
The judgment continues below.
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