M/S. Vani Bala Subramanya Silpa Kala Mandiram vs. The Additional Commissioner Of Central Tax
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for more than one tax period or financial year is impermissible under the GST Act. The impugned order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
An assessment order was issued against the petitioner for the period 2017-18 to 2021-22, raising a demand of over Rs. 2 Crores for tax, interest, and penalty. The petitioner challenged this order primarily on the ground that it was a single composite assessment for multiple financial years.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under Sections 73 and 74 of the CGST/SGST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010115292026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH 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: 7320/2026 Between:
M/S. VANI BALA SUBRAMANYA SILPA KALA MANDIRAM,, REP. BY ITS PROPRIETOR MR. DURUGADDA BALA SUBRAMANYAM ACHARI ST NO 1565/1, NANDYAL ROAD, ALLAGADA,KURNOOL, ANDHRA PRADESH, 518543
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST TIRUPATI COMMISSIONERATE, TIRUPATI, ANDHRA PRADESH. PIN 517501
THE ADDITIONAL DIRECTOR, THE DIRECTORATE GENERAL OF GST INTELLIGENCE,
VISAKHAPATNAM ZONAL UNIT, VISAKHAPATNAM, ANDHRA PRADESH. PIN 530035
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RDFLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. PIN 522237
...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.7320 of 2026
Petition under Article 226 of th
The judgment continues below.
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