M/S. Telugu Narayana Works Contractor vs. The Assistant Commissioner (St)
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for more than one financial year is impermissible. It set aside the impugned order and remanded the matter to the respondents for fresh, separate proceedings for each assessment year.
Facts
The petitioner challenged a composite GST assessment order dated 30.12.2025, covering the period 2021-22 to 2023-24, arguing it was passed in violation of natural justice and statutory provisions by combining multiple financial years into a single order.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is valid under the Goods and Service Tax Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010241002026
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: 13014/2026 Between:
M/S. TELUGU NARAYANA WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, SRI T. NARAYANA D.NO.3/7/133/3, MEKALABANDA BACKSIDE SRISAILAM-518101, KURNOOL DISTRICT ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, FAC NANDYAL -I CIRCLE, D.NO.25/3A AND 3B, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KUNROOL (NANDYAL) DISTRICT, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 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 of Mandamus or any
The judgment continues below.
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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.