Mls. Dhruv Enterprises vs. The Additional Commissioner (St)
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be passed for more than one tax period. Consequently, the impugned assessment order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
M/s. Dhruv Enterprises challenged a composite assessment order dated 14.12.2022, covering tax periods from May 2018 to November 2021, which levied tax, interest, and penalty under Section 74 of the GST Act. The petitioner contended that a single assessment order for multiple financial years is impermissible under the GST law.
Key Issues
Whether a single composite assessment order covering multiple tax periods or financial years is permissible under the GST Act, 2017, 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 :
Neutral Citation Date of pronouncement : 24.06.2026 Date of uploading :
APHC010316832026
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: 16643/2026 Between:
MLS. DHRUV ENTERPRISES, BUS STAND, HOTEL UDAYEE INTERNATIONAL, TIRUPATI ROAD, OPP. APSRTC, TATA NAGAR, TIRUPATI, ANDHRA PRADESH - 517501 REP BY ITS PARTNER, SHRI. B. SURESH JAIN, S/O. BANSILAL, AGED ABOUT 62 YEARS.
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.517501
ASSISTANT COMMISSIONER ST, TIRUPATI-I CIRCLE, TIRUPATI, ANDHRA PRADESH. 517501
STATE OF ANDHRA PRADESH, 3. , REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 1 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI -110001
2
...RESPONDENT(S): Petition under Article 226 of the Const
The judgment continues below.
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