Sri Balaji Traders vs. Assistant Commissioner (St)
Held
The Court, relying on a previous Division Bench judgment, held that a single composite assessment order cannot be passed for more than one financial year. Consequently, the impugned order was set aside, allowing the respondents to initiate fresh proceedings for each assessment year separately, with the period of litigation excluded for limitation.
Facts
The petitioner challenged a composite assessment order in Form DRC-07 issued under Section 122 of the GST Act for the periods 2021-22 to 2024-25. The order alleged issuance of invoices without goods supply, based on vehicles not passing through toll plazas. The primary ground of challenge was the clubbing of four assessment years into a single proceeding.
Key Issues
The key legal issue was whether a single composite assessment order can be passed under the GST Act covering multiple financial years, or if such an order violates statutory provisions.
Sections Cited
Section 73, Section 74, Section 122
AI-generated summary — verify with the full judgment below
APHC010256722026
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: 13388/2026 Between:
SRI BALAJI TRADERS,, REP. BY ITS PROPRIETOR P SAI KIRAN KUMAR REDDY, O/O PLOT.NO.07, SY.NO.553/3, 0PP. TO KADIRI- HINDUPUR MAIN ROAD, 5TH WARD RESIDENTIAL STREET, GORANTIA, ANANTAPURAM DISTRICT, AP - 515 034
...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, PUTTAPARTHY CIRCLE, DHARMAVARAM, ANANTAPURAM DISTRICT- 515 671
JOINT COMMISSIONER ST, ANANTAPUR DIVISION, ANANTAPURAM, ANANTAPURAM DISTRICT - 515001
UNIPN OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001. 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT., STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522 241
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Hig
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