Aruna Slab Polishing Industries vs. The Assistant Commissioner
Held
The Court, relying on a previous Division Bench ruling, held that a single show-cause notice or composite assessment order cannot be passed for more than one tax period or financial year. Consequently, the impugned assessment order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately, subject to payment of 20% of the disputed tax.
Facts
An industry challenged a recovery notice and subsequently a composite GST assessment order dated 12.12.2022, which covered the period from July 2017 to February 2022. The petitioner contended that a single assessment order for multiple financial years violated Sections 73 and 74 of the GST Act.
Key Issues
Whether a single composite assessment order can be issued for multiple financial years under the GST Act, and if such an order violates the provisions of Sections 73 and 74.
Sections Cited
Section 73, Section 74, Section 79
AI-generated summary — verify with the full judgment below
APHC010689692025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35441/2025 Between:
ARUNA SLAB POLISHING INDUSTRIES, (GSTIN 37AGIPR7312J1Z1) REP. BY ITS PROPRIETOR, PALEM BALARAMI REDDY, S/O. PALEM SIVARAMI REDDY, AGED ABOUT 50 YEARS, R/O. S.NO. 235, 236, 198A, BETAMCHERLA, KURNOOL ROAD, KURNOOL, KURNOOL DISTRICT - 518 501. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, NANDYAL-LL CIRCLE, KUNROOL DISTRICT, ANDHRA PRADESH.
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001. ...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 in the natur
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.