V Mayadri vs. State Of Andhra Pradesh
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for multiple tax periods or financial years is impermissible under the GST Act. Consequently, the impugned order was set aside and the matter remanded.
Facts
The petitioner challenged a composite assessment order dated 28.10.2023, which covered the period from 2019-21, arguing it was issued for more than one financial year. This order levied CGST, SGST, and interest on a disputed turnover.
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
1 RRR, J & TCDS, J W.P.No.11147 of 2024
APHC010223832024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH 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: 11147/2024 Between:
V MAYADRI, R/O 41-28/7-103A, CHALASANI NAGAR, RANIGARI THOTA, VIJAYAWADA.
NTR DIST. ANDHRA PRADESH. REPRESENTED BY ITS PROPRIETOR, V.MALAYADRI S/O. V. MALAKONDAIAH.
...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP.BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT. VELAGAPUDI, AMRAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
ADDITIONAL COMMISSIONERST, O/O APPELLATE AUTHORITY, VIJAYAWADA.
DEPUTY ASSISTANT COMMISSIONER ST1, GOVERNOR PET CIRCLE, VIJAYAWADA-LL DIVISION.
ASSISTANT COMMISSIONER ST, GOVERNOR PET CIRCLE, VIJAYAWADA-LL DIVISION.
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a writ, order or direction more particularly in the
The judgment continues below.
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