M/S Vasavi Rice Traders vs. Deputy Assistant Commissioner Of State Tax
Held
The High Court, relying on a previous Division Bench ruling, held that a single show-cause notice or composite assessment order cannot be issued for more than one tax period or financial year. Consequently, the impugned assessment order was set aside and the matter remanded for fresh proceedings for each assessment year separately, subject to payment of 20% of the disputed tax.
Facts
M/s Vasavi Rice Traders challenged a composite assessment order dated 18.10.2024, covering multiple financial years from 2017-2018 to 2022-2023, along with subsequent recovery notices. The petitioner contended that a single assessment order for multiple financial years violates GST Act provisions.
Key Issues
Whether a single assessment order or show-cause notice can be issued under the GST Act covering multiple financial years or tax periods.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010042842026
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: 3476/2026 Between:
M/S VASAVI RICE TRADERS, REPRESENTED BY THE MANAGING PARTNER - SRI JAGANMOHAN RAO KOLLURU, DOOR NO.4-36, PEDDAPULIVARRU, GUNTUR, ANDHRA PRADESH. PIN - 522257
...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, BAPATLA CIRCLE, BAPATLA,
D.NO-11-2-18,OPPOSITE TO RAILWAY STATION, SIVALAYAM STREET, BAPATLA, ANDHRA PRADESH- PIN 522101
STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503
ASSISATANT COMMISSIONER OF STATE TAX, D. NO 11-2- 18,OPPOSITE TO RAILWAY STATION, SIVALAYAM STREET, BAPATLA, ANDHRA PRADESH-522101
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed there
The judgment continues below.
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