M/S. Sindic Foods And Beverages vs. The State Of Andhra Pradesh
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be passed for more than one financial year. It set aside the impugned order and remanded the matter, allowing the respondents to initiate fresh proceedings for each assessment year separately.
Facts
The petitioner challenged a composite assessment order (Form GST DRC-07) issued by the 3rd respondent for the tax period spanning from 03.10.2020 to 16.06.2025, covering multiple financial years.
Key Issues
Whether a single composite assessment order, covering multiple financial years, is permissible under the provisions of the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010111002026 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: 13024/2026 Between:
M/S. SINDIC FOODS AND BEVERAGES,, D.NO. 39-16-4/A, RICE MILL ROAD, LABBIPET, VIJAYAWADA - 520010, ANDHRA PRADESH. REPRESENTED THROUGH ITS SOLE PROPRIETOR, SURYA NAVEEN KUMAR INDUGULA, C/O INDUGULA VEERA VENKATA SATYANARAYANA, AGED ABOUT 39 YEARS, R/O 8- 322/7,
SRI SRINIVASA PADMAVATI RESIDENCY, YENAMALAKUDURU, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520007
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (CT),
DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH - 522503. 2. THE CHIEF COMMISSIONER OF STATE TAXES, COMMERCIAL TAXES DEPARTMENT, D. NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT - 522 501, ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER ST, SPECIAL CIRCLE- VJA2, NO. II DIVISION, VIJAYAWADA, OFFICE OF THE JOINT COMMISSIONE
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.