M/S.Bhaarat Group Private Limited vs. Assistant Commissioner (St)
Held
The High Court, relying on a previous Division Bench judgment, held that a single composite assessment order for multiple tax periods is impermissible. It set aside the impugned order and remanded the matter, allowing fresh year-wise proceedings, subject to 20% of the disputed tax payment.
Facts
M/s. Bhaarat Group Private Limited challenged a composite assessment order dated 05.07.2022, covering five financial years (2017-18 to 2021-22), and a subsequent attachment notice. The petitioner contended that a single assessment order for multiple periods is not permissible under the GST Act.
Key Issues
Whether a single composite assessment order covering multiple financial years is permissible under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010115762026
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: 7121/2026 Between:
M/S.BHAARAT GROUP PRIVATE LIMITED,, D.NO.48-18-5/5, NAGARJUNA NAGAR, VIJAYAWADA. REPRESENTED BY ITS DIRECTOR, RAJASEKAR, S/O.VENKATA SUBBA REDDY, AGED ABOUT 32 YEARS.
...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, BENZ CIRCLE, NO. II DIVISION, VIJAYAWADA.520010
THE ASSISTANT COMMISSIONERST, RAMAVARAPPADU CIRCLE, NO. ILL DIVISION, VIJAYAWADA. 520010
THE DEPUTY ASSISTANT COMMISSIONER ST, ELURU-LL CIRCLE, ELURU 534002
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT-II) DEPARTMENT, AP SECRETARIAT, VELAGAPUDI,AMARAVATHI, GUNTUR DISTRICT, AP 522237
...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 an appropriate Writ, direction or order more particularly in th
The judgment continues below.
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