Sri. Rishab Surana vs. The Assistant Commissioner (State Tax)
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, it set aside the impugned order and remanded the matter, allowing respondents to initiate fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a single assessment order issued by the Assistant Commissioner State Tax covering multiple financial years from 2019-2020 to 2022-2023, along with a consequential attachment notice. The primary ground of challenge was that a composite assessment order for more than one financial year is violative of the GST Act.
Key Issues
The key legal issue was the validity of a single, composite assessment order covering multiple financial years under the GST Act, specifically whether it violates the provisions of Section 73 and Section 74.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010297142026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH 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: 15579/2026 Between:
SRI. RISHAB SURANA, AGED ABOUT 42 YEARS, S/O. LATE CHAINROOP SURANA,
PROPRIETOR OF M/S. RAJAT INTERNATIONAL, 28-99-77, SURYABAGH, VISAKHAPATNAM- 530020
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, SURYABAGH CIRCLE, VISAKHAPATNAM-I DIVISION, 2-7/3, PLOT NO.21, RAJEEV NAGAR, OLD DAIRY FARM,VISAKHAPATNAM- 530040, ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONERST, DABAGARDENS CIRCLE,
VISAKHAPATNAM-I DIVISION, NAUKANAGAR, PEDAWALTAIR, VISAKHAPATNAM-530017, ANDHRA PRADESH
THE DEPUTY ASSISTANT COMMISSIONERST, 1, SURYABAGH CIRCLE, VISAKHAPATNAM-I DIVISION, 2-7/3, PLOT NO.21, RAJEEV NAGAR, OLD DAIRY FARM,VISAKHAPATNAM-530040, ANDHRA PRADESH.
THE BRANCH MANAGER, HDFC BANK LTD., GROUND FLOOR, SILVER WILLOW, DABAGARDENS, VISAKHAPATNAM-530020, ANDHRA PRADESH.
THE CHIEF COMMISSIONER OF STATE TAX, VIJAYA ELITE,
The judgment continues below.
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