M/S Golagamudi Constructions vs. Assistant Commissioner Of (St)
Held
The High Court, relying on a previous Division Bench judgment, held that a single show-cause notice or composite assessment order cannot be passed for more than one tax period or financial year. The impugned composite assessment order was set aside and the matter remanded for fresh proceedings for each assessment year separately, subject to payment of 20% of the disputed tax.
Facts
M/s Golagamudi Constructions challenged composite assessment orders for CGST and SGST for the financial years 2019-2020 and 2021-2022, issued under Section 74(1) of the CGST Act, 2017. The petitioner contended that a single assessment order covering multiple financial years is violative of the GST Act provisions.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is valid under Sections 73 and 74 of the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010145992025
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: 7735/2025 Between:
M/S GOLAGAMUDI CONSTRUCTIONS,, MANAGING PARTNER KALARI VENKATESWARLU D.NO. 16-15-981/1, NEAR CHILDREN PARK ROAD, NELLORE, ANDHRA PRADESH - 524 002
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF ST, NELLORE-III CIRCLE NELLORE DIVISION, ANDHRA PRADESH.
JOINT COMMISSIONER CT, NELLORE, ANDHRA PRADESH.
ADDITIONAL COMMISSIONER CT LEGAL, VIJAYAWADA, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...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 tomay be pleased to issue a Writ, Order or direction particularly one in the nature 'WRIT OF MANDAMUS a. Setting aside the Impugned order vi
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.