Raus Constructions PVT LTD vs. The Assistant Commissioner
Held
The High Court found that the impugned orders were passed without proper application of mind and contained too many irregularities. It set aside both orders, allowing the Assessing Authority to initiate fresh proceedings in accordance with law. The issue of limitation was left open for the petitioner to raise before the Assessing Authority in any future proceedings.
Facts
The petitioner challenged an assessment order in Form GST ASMT-15 under Section 63 for FY 2019-20 and a subsequent order under Section 73 for FY 2021-22. The Section 63 order for 2019-20 erroneously included turnovers from 2021 and 2022, and the Section 73 order raised the same demands for 2021-22.
Key Issues
The key legal issues were the validity of assessment orders passed without application of mind and containing factual irregularities regarding the tax periods, and whether the orders were barred by limitation under Section 73.
Sections Cited
Section 63, Section 73
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 22.06.2026 Date of uploading : APHC010219002026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11488/2026 Between:
RAUS CONSTRUCTIONS PVT LTD, HM ELECTROMECHANICAL ENGINEERS J.V. (NOW CLOSED) REP. BY ITS AUTHORIZED REPRESENTATIVE T. HENRY MOSES, R/O VILLA NO. 115, SILVER OAK VILLAS, CHINNA CHERLAPALLY, KEESARA MANDAL, MEDCHAL-MALKAJGIRI DISTRICT, TELANGANA - 501301. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, BRODIPET CIRCLE GUNTUR-LL DIVISION, D.NO 11-1-73/1 VASUNDHARA BUILDINGS, RAJAJI BHAVAN, JINNA TOWER CENTER, GUNTUR, GUNTUR DISTRICT, ANDHRA PRADESH - 522001. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. A P RAJIV SWAGRUHA CORPORA
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