Piyush Pharmachem INDIA PVT. LTD vs. Joint Commissioner Of Central Tax (Appeals)
Held
The High Court, relying on its previous Division Bench rulings, held that a single composite assessment order for multiple financial years is impermissible. It set aside the impugned assessment order and remanded the matter for fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order covering multiple financial years (2017-18 to 2018-19) and the subsequent appellate order dismissing their appeal. The core contention was that a single composite assessment order for more than one financial year is illegal under the GST Act.
Key Issues
Whether a single composite assessment order covering more than one financial year is valid 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 : APHC010316962026
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: 16611/2026 Between:
PIYUSH PHARMACHEM INDIA PVT. LTD, 7-33, NEAR Z P HIGH SCHOOL PEDAMUSIDAWADA PARAWADA VISAKHAPATNAM, ANDHRA PRADESH -531019 REPRESENTED BY ITS AUTHORISED SIGNATORY, SHRI JHAWAR SURENDRA KUMAR, S/O. S L JHAWAR,
AGED ABOUT 62 YEARS, RIO. H.NO. 120, SHANTINIKETAN COLONY, EAST MAREDPALLY, NEHRU NAGAR,
...PETITIONER AND 1. JOINT COMMISSIONER OF CENTRAL TAX APPEALS, GUNTUR COMMISSIONER APPEALS, D.NO.3-30-15, RING ROAD, GUNTUR- 522 006. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX, PLOT NO. 36A, PANDURANGAPURAM, RK BEACH ROAD, WALTAIR WARD, VISAKHAPATNAM-530003
THE DEPUTY DIRECTOR, DGGI VISAKHAPATNAM ZONAL UNIT, D.NO. 28-14-17, SURYABAGH, BESIDE MELODY THEATRE, VISAKHAPATNAM - 530020
UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY ITS 2 RRR, J & GTK, J
The judgment continues below.
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