Smt. Kilaru Mahalakshmi vs. The Union Of INDIA
Held
The Court, relying on a previous Division Bench judgment, held that composite show-cause notices covering different tax periods are impermissible as assessment proceedings must be initiated and completed separately for each period. Consequently, the impugned show-cause notices were set aside, with liberty for the respondents to issue fresh notices, excluding the period of litigation for limitation purposes.
Facts
The petitioners, co-owners of a property leased to an educational institution, did not pay GST on rental income. The DGGI initiated proceedings under Section 74 of the GST Act, issuing composite show-cause notices covering multiple assessment periods (July 2017 - March 2022) for recovery of GST and penalty. The petitioners challenged these notices.
Key Issues
The key legal issue was whether composite show-cause notices covering multiple tax periods are permissible under GST law, in light of the requirement for separate assessment proceedings for each tax period.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
1 RRR, J & TCDS, J W.P.Nos.15141 of 2024, 446 & 2310 of 2025
APHC010302492024
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 NOS: 15141 OF 2024, 446 & 2310 OF 2025 Between:
SMT. KILARU MAHALAKSHMI,, W/O VENKATA RATNAM, AGED ABOUT 70 YEARS, PROPERTIES, R/O PLOT NO. 56 AND 57, VIP GARDENS, MANAKULA VINAYAGAR STREET TIRUVANNAMALAI, TAMIL NADU - 606 601. 2. SMT. KILARU SUBHASHINI @ SOHA MOHAMMAD,, D/O VENKATA RATNAM, AGED ABOUT 46 YEARS. PROPERTIES, R/O A BLOCK- 001, MY HOME ABHRA, MADHAPUR, GACHIBOWLI, RANGA REDDY, T.S. - 500 032. ...PETITIONER(S) AND 1. THE UNION OF INDIA, REPRESENTED BY THE PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA, 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI - 110 001
THE DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, DGGI CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, RK PURAM, NEW
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