M/S Sunshine Infratech vs. Joint Commissioner Of Central Tax
Held
The Court, relying on a previous Division Bench ruling, held that a single composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. Consequently, it set aside the impugned order, allowing the respondents to initiate fresh proceedings for each assessment year separately. The period from the impugned order date to the current order date is to be excluded for limitation purposes.
Facts
The petitioner, M/S SUNSHINE INFRATECH, received a composite assessment order dated 14.11.2025, along with a Summary of Orders in Form DRC-07, for the period from 2018-19 to 2021-22. This order, issued under Section 74 of the GST Act, demanded differential tax on works contract services. The petitioner challenged the order primarily on the ground that a single assessment order covering multiple financial years was illegal.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under Sections 73 and 74 of the GST Act, 2017.
Sections Cited
Section 73, Section 74, Form DRC-01, Form DRC-07
AI-generated summary — verify with the full judgment below
APHC010234652026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY NINETH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12181/2026 Between:
M/S SUNSHINE INFRATECH,, REP. BY ITS ACCOUNTS MANAGER, CHITTIBOINA SRINIVASULU,' S/O C NARAYANA, AGED ABOUT 57 YEARS, O/O D NO. 1/441-11, FLAT NO. 401, SREE AVENUES APARTMENT, MARUTHI NAGAR, KADAPA, YSR DISTRICT, ANDHRA PRADESH - 516 001
...PETITIONER AND 1. JOINT COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, TIRUPATI - 517 502. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, KADAPA DIVISION, KADAPA TOWN, YSR DISTRICT - 516 004
SENIOR INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI), VIJAYAWADA REGIONAL UNIT, VIJAYAWADA - 520008
JOINT DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI),
VISAKHAPATNAM ZONAL UNIT, VISAKHAPATNAM
UNION OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP
2 RRR,J &
The judgment continues below.
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