M/S. Ginne Industries vs. The Assistant Commissioner(St)
Held
The High Court, relying on its previous Division Bench ruling, held that a single composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. Consequently, the impugned order was set aside, and the matter was remanded for fresh proceedings to be initiated for each assessment year separately.
Facts
M/S. GINNE INDUSTRIES challenged a composite assessment order issued by the Assistant CommissionerST, Tirupati, which covered five financial years from 2020-21 to 2024-25, levying tax, interest, and penalty under Section 74 of the GST Act. The petitioner contended that such a composite order was illegal and violative of GST provisions.
Key Issues
The key legal issue was whether a single composite assessment order encompassing multiple financial years is valid under the GST Act, particularly 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 : APHC010307362026
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: 16475/2026 Between:
M/S. GINNE INDUSTRIES, D.NO. 21-2-20, BLOCK NO. 2, YERRAMITTA, KAJIV NAGAR, REVENUE WARD -21, TIRUPATHI CHITTOOR DISTRICT, ANDHRA PRADESH
REP. BY ITS PROPRIETOR SRI. BAIAJI ANIL GINNE, S/O. VENKAESWARLU GINNE, AGED ABOUT 36 YEARS, R/O. TIRUPATI, ANDHRA PRADESH.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, TIRUPATI -II CIRCLE, TIRUPATI, ANDHRA PRADESH. 517501
STATE OF ANDHRA PRADESH, 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, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances state
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