Satya Trading Enterprises vs. The Superintendent Of Central Tax
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 financial year. The impugned assessment order was set aside and the matter was remanded for the respondents to initiate fresh proceedings for each assessment year separately.
Facts
A registered company challenged a single assessment order issued under the GST Act covering multiple financial years (2019-20 to 2022-23). The petitioner contended that this composite order violated the provisions of the GST Act and principles of natural justice.
Key Issues
Whether a single composite assessment order issued under the GST Act covering multiple financial years is legally permissible, or if separate proceedings are required for each assessment year.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010202202026
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: 11716/2026 Between:
SATYA TRADING ENTERPRISES,, 7-5-130, AYYAPPA SWAMY TEMPLE ROAD MANGAMUR DONKA ONGOLE, PRAKASAM, ANDHRA PRADESH -523002 REP BY ITS MANAGING PARTNER, SMT. NUNNA VENKATA SUDHAKAR.
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, ONGOLE COST RANGE, D.NO. 37-1-413, 3RD FLOOR, ROSHAN PLAZA 8TH LANE. RAM NAGAR ONGOLE -523001. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, 2ND FLOOR, ADITI CRYSTAL, NEAR MADRAS BUS STAND, NELLORE-524003. 3. THE SUPERINTENDENT OF GROUP I, O/O THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, 2ND FLOOR, ADITI CRYSTAL, NEAR MADRAS BUS STAND, NELLORE-524003. 4. UNION OF INDIA, REP.BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG-NEW DELHI-110001. ...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.11716 of 2026
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.