M/S. Deepsri Engineering Consultants vs. The Assistant Commissioner(St)
Held
The Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be passed for more than one tax period or financial year. Consequently, the impugned order was set aside and the matter was remanded for fresh, separate proceedings for each assessment year, conditioned on the petitioner depositing 20% of the disputed tax.
Facts
A proprietorship concern challenged a single composite assessment order (Form GST DRC-07) issued under Section 74 of the APGST Act, 2017, covering four financial years from 2020-21 to 2023-24. The petitioner contended that such a composite order for multiple periods was illegal and contrary to Sections 73, 74, and 75 of the GST Act.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is permissible under Sections 73, 74, and 75 of the GST Act, 2017.
Sections Cited
Section 73, Section 74, Section 75
AI-generated summary — verify with the full judgment below
APHC010300082026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE TWENTY SECOND DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15702/2026 Between:
M/S. DEEPSRI ENGINEERING CONSULTANTS,, A REGISTERED PARTNERSHIP FIRM, HAVING ITS PLACE OF BUSINESS AT ASSESSMENT NO. 122443, PLOT NO.232, A.P.H.B. COLONY, GUNTUR, ANDHRA PRADESH - 522004, BEARING GSTIN NO.37AAGFD7462D2ZF REPRESENTED BY ITS MANAGING PARTNER, SRI ELI VENKATESWARA RAO, S/O. E. VENKATA RATNAM, AGED ABOUT 65 YEARS.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, ELURU BAZAR CIRCLE, GUNTUR -1 DIVISION, GUNTUR, ANDHRA PRADESH.- 522001
THE DEPUTY COMMISSIONER ST, GUNTUR DIVISION GUNTUR, ANDHRA PRADESH.-522001
THE COMMISSIONER OF STATE TAX, ANDHRA PRADESH, VIJAYAWADA.-522501
THE STATE OF ANDHRA PRADESH, REP, BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES- II) DEPARTMENT A.P, SECRETARIAT, VELAGAPUDI,
AMARAVATI, GUNTUR DISTRICT.-522238
...RESPONDENT(S):
2
Petition under Article 226 of the Constitut
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.