M/S Sree Srinivasa Stone Crushers vs. The Assistant Commissioner Of Central Tax
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order covering multiple financial years is unsustainable. It set aside the impugned order and remanded the matter for fresh proceedings for each assessment year separately, excluding the period of litigation for limitation.
Facts
M/s Sree Srinivasa Stone Crushers challenged a composite Order in Original dated 24.12.2025, which levied tax, interest, and penalty under Section 74 of the GST Act for multiple financial years from 2018-19 to 2023-24.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under the provisions of Section 73 and Section 74 of the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010253622026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE FIFTEENTH 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: 13807/2026 Between:
M/S SREE SRINIVASA STONE CRUSHERS, S.N0.1531/1, ROYALPURAM V, CHANDRAGIRI, TIRUPATI, CHLTTOOR- 517101 ANDHRA PRADESH REP BY ITS PARTNER SHRI.YAIKUNTAM RAMESH NAIDU, S/O.YAIKUNTAMVENKATRAMA NAIDU. AGED ABOUT 48 YEARS,
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST DIVISION, TIRUPATI, ANDHRA PRADESH. 517502
ASSISTANT COMMISSIONER AE, TIRUPATI CGST COMMISSIONERATE TIRUPATI, ANDHRA PRADESH. 517502
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001
...RESPONDENT(S):
2
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the af
The judgment continues below.
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