M/S. N K S Lungi Company vs. The Assistant Commissioner (St)
Held
The High Court, relying on a previous Division Bench judgment, held that a single show-cause notice or composite assessment order cannot be passed for more than one tax period or financial year. Accordingly, the impugned composite order was set aside and remanded for fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a single composite summary assessment order (Form GST DRC 07) issued by the Assistant Commissioner for four financial years (2017-18 to 2020-21). The petitioner contended that such a composite order was violative of the GST Act, 2017.
Key Issues
The key legal issue was whether a single composite assessment order covering multiple financial years is permissible under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010230202026
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: 12020/2026 Between:
M/S. N K S LUNGI COMPANY,, 249/13 AND 14, M.G. ROAD, EKAMBARAKUPPANI, CHITTOOR DISTRICT, ANDHRA PRADESH - 517592, REP. BY ITS MANAGING PARTNER, NANIKAN KANIUAPPAN NARASIMHAN.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, CHITTOOR-II CIRCLE, CHITTOOR DIVISION, NEXT TO DEVI THEATRE, KATTAMANCHI, TIRUPATI ROAD, CHITTOOR, CHITTOOR DISTRICT, ANDHRA PRADESH -517001. 2. THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, , REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110 001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be plea
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.