M/S. Akshaya Engineering And Project Services vs. The State Of Andhra Pradesh
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for more than one financial year is impermissible. It set aside the impugned order and remanded the matter for fresh, separate proceedings for each assessment year.
Facts
The petitioner challenged a single assessment order dated 13.04.2023, which covered multiple financial years from 2017-18 to 2021-22, arguing it violated the provisions of the GST Act.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
HC,J & RRR,J W.P.No.9372 of 2026 APHC010172912026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 9372 of 2026 Bench Sr.No:-73 [3580]
M/s. Akshaya Engineering And Project Services, ...Petitioner Vs. The State Of Andhra Pradesh and Others ...Respondent(s)
********** Advocate for Petitioner: S BALA MOHAN RANGA Advocate for Respondent: GP FOR COMMERCIAL TAX
CORAM : THE CHIEF JUSTICE LISA GILL SRI JUSTICE R RAGHUNANDAN RAO DATE : 18th June 2026 P C :- (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Bala Mohan Ranga, learned counsel for petitioner and the Learned Government Pleader for Commercial Tax for respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 13.04.2023, passed by 2nd respondent. This order of assessment covers the period from 2017-18 to 2021-22. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more than one financial year, would be violative of the provisions of Section 73 and 2
Section 74 of the GST Act, 2017, and consequently, set asid
The judgment continues below.
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