South Asia Lpg Company Private LTD vs. The Union Of INDIA
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 tax period or financial year. Consequently, the impugned order was set aside, and the matter was remanded for fresh, separate proceedings for each assessment year.
Facts
The petitioner challenged a single assessment order issued by the 3rd respondent covering multiple financial years from 2019-20 to 2023-24. The petitioner contended that such a composite assessment order was unlawful and violated the provisions of the GST Act.
Key Issues
Whether a single composite assessment order covering multiple financial years is permissible under the Central Goods and Services Tax Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010243912026
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: 12871/2026 Between:
SOUTH ASIA LPG COMPANY PRIVATE LTD, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 AND HAVING ITS OFFICE AT 4E FLOOR, 501, KOTU EMPIRE, VIP ROAD, SIRIPURAM, VISAKHAPATNAM, ANDHRA PRADESH, 530003 THROUGH ITS MANAGING DIRECTOR, MRS. RICHA SHINDE D/O SURENDRA SHINDE, AGED ABOUT 44 YEARS, R/O PRIMO ROW HOUSE, YOGI PARK, PUNE, MAHARASHTRA
...PETITIONER AND 1. THE UNION OF INDIA, THROUGH ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NO. 137, NORTH BLOCK, NEW DELHI-110 001. 2. THE COMMISSIONER OF CGST, VISAKHAPATNAM COMMISSIONERATE
GST BHAVAN, PORT AREA, VISAKHAPATNAM 530035. 3. THE ADDITIONAL COMMISSIONER OF CGST, VISAKHAPATNAM COMMISSIONERATE
GST BHAVAN, PORT AREA, VISAKHAPATNAM 530035. 4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE (CT)DEPARTMENT, SECRETARIAT, ANDHRA PRADESH
The judgment continues below.
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