Sree Sada Siva Transport vs. The Assistant Commissioner(St)
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be issued for more than one tax period or financial year. Consequently, the impugned assessment order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately.
Facts
Sree Sada Siva Transport received a composite assessment order and show cause notice under Section 73 of the GST Act for the periods 2021-22 to 2023-24. The petitioner challenged this order, arguing that a single assessment order covering multiple financial years is illegal and without jurisdiction.
Key Issues
The key legal issue was whether a composite assessment order covering multiple financial years is permissible under the GST Act, specifically in light of Sections 73 and 74.
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 : APHC010312342026
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: 16390/2026 Between:
SREE SADA SIVA TRANSPORT, REP. BY SRI KARNATI VENKATA SUBBA REDDY, MANAGING PARTNER S/O LATE CHENCHI REDDY, AGED ABOUT 55 YEARS, R/O D.NO.7/112, OPP. RTPP, V.V. REDDY NAGAR, KALAMALLA, YERRAGUNTLA, YSR DISTRICT, ANDHRA PRADESH - 516 312
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, KADAPA-I CIRCLE, KADAPA, ANDHRA PRADESH - 516 001
THE JOINT COMMISSIONER ST, KADAPA DIVISION, KADAPA, ANDHRA PRADESH - 516 001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT,
STATE SECRETARIAT, VELAGAPUDI, AMARAVATI - 522 241
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001
...RESPONDENT(S):
2 RRR, J & GTK, J W.P.No.16390 of 2026
Petition under Article 226 of the Const
The judgment continues below.
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