Navya Infracon Projects INDIA PVT LTD vs. Tthe Assistant Commissioner (St)
Held
The Court, relying on a previous Division Bench judgment, held that a single composite assessment order for more than one financial year is impermissible under the GST Act. Consequently, the impugned assessment order was set aside, allowing the respondents to initiate fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a composite assessment order issued under Section 73 of the GST Act, covering three financial years (2017-18 to 2019-20), and subsequent recovery proceedings. The primary ground of challenge was that a single assessment order cannot be passed for multiple financial years.
Key Issues
The key legal issue was whether a single composite assessment order could be validly passed under the GST Act for multiple financial years. Other issues regarding procedural non-compliance were raised but not adjudicated.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010252072026
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: 13382/2026 Between:
NAVYA INFRACON PROJECTS INDIA PVT LTD, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI MANYAM VIJAYA KUMAR, DOOR NO. 1-118-4, HOUSE NO.78, SECTOR-12 MVP COLONY, USHODAYA FUNCTION HALL ROAD, VISAKHAPATNAM, ANDHRA PRADESH - 530 017
...PETITIONER AND 1. TTHE ASSISTANT COMMISSIONER ST, KURUPAM MARKET CIRCLE, VISAKHAPATNAM I DIVISION, DOOR NO. 13-26-2/5,3RD FLOOR, ARBN COMPLEX, DANDU BAZAR, JAGADAMBA BACK SIDE OF O-OPTEX, VISAKHAPATNAM, ANDHRA PRADESH - 530
THE DEPUTY ASSISTANT COMMISSIONER ST, GAJUWAKA CIRCLE, VISAKHAPATNAM II DIVISION, D NO 7-9-21, GAYATRI BHAVAN, PANTHULUGARI MEDA, CHITTIVANI PALEM, NEAR GODREJ INTERIOR, GAJUWAKA, VISAKHAPATNAM, ANDHRA PRADESH - 530 026. 3. THE DEPUTY ASSISTANT COMMISSIONER ST, CHINA WALTAIR CIRCLE, VISAKHAPATNAM I DIVISION, D. NO 1-IP6/13, KAVI HOUSE, SECTOR 8, MVP COLONY, VISAKHAPATNAM, ANDHRA PRADESH - 53
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