Radha Soke vs. The Additional Commissioner
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order covering more than one financial year is violative of the provisions of Section 73 and Section 74 of the GST Act. The Court set aside the impugned 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 a composite assessment order dated 06.12.2024, covering tax periods from 2017-18 to 2023-24, which was upheld by the appellate authority. The primary ground of challenge was that a single assessment order for multiple financial years is impermissible under the GST Act.
Key Issues
Can a single, composite assessment order be issued for multiple financial years under the GST Act, or must separate orders be passed for each tax period?
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 : APHC010316802026
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: 16597/2026 Between:
RADHA SOKE, W/O SOKE VENKATA RAMANA, AGED ABOUT 47 YEARS, 4/7/215/2, 3RD LANE, S.B.I COLONY, PULIVENDULA, YSR DISTRICT, ANDHRA PRADESH - 516390
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, (ST), COMMERCIAL TAX DEPARTMENT APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.517501
DEPUTY ASSISTANT COMMISSIONER STI, COMMERCIAL TAX DEPARTMENT O/O ASSISTANT COMMISSIONER (ST), KADAPA-LL CIRCIE, ANDHRA PRADESH.516001
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):
2 RRR, J & GTK, J W.P.No.16597 of 2026
Petition un
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