Ail Dixon Technologies Private Limited vs. The Assistant Commissioner Of State Tax
Held
The High Court set aside the impugned composite assessment order, holding that a single order for more than one financial year violates Sections 73 and 74 of the GST Act, 2017. The matter was remanded to the respondents to initiate fresh proceedings for each assessment year separately.
Facts
The petitioner challenged assessment orders for July 2017 to March 2020, which determined the value of supply to a related party under Rule 30 of the COST Rules, 2017, by ignoring the second proviso to Rule 28. The primary ground of challenge was that a single assessment order covering multiple financial years is invalid.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is valid under the GST Act, particularly in light of Sections 73 and 74.
Sections Cited
Section 73, Section 74, Rule 28, Rule 30
AI-generated summary — verify with the full judgment below
APHC010040792024
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: 2302/2024 Between:
AIL DIXON TECHNOLOGIES PRIVATE LIMITED, REPRESENTED BY SHRI. VIBHOR GUPTA, SHED NO. 01 AND 03, ELECTRONIC MANUFACTURING CLUSTER-II
VIKRUTHAMALA VILLAGE, YERPEDU MANDAL, TIRUPATI DISTRICT, ANDHRA PRADESH - 517526. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, SRIKALAHASTI CIRCLE (FORMERLY KNOWN AS PUTTUR CIRCLE), 249/14/B, BESIDE R.T.C BUS STAND, PUTTUR, ANDHRA PRADESH - 517583
THE JOINT COMMISSIONER OF STATE TAX, CHITTOORDIVISION, BESIDE DEVI THEATRE, KATTAMANCHI, TIRUPATI ROAD, CHITTOOR, PINCODE - 517001. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE DEPARTMENT,
A.P. SECRETARIAT, VELEGAPUDI.
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ..
...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.2302 of 2024
Petiti
The judgment continues below.
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