Venkateswara Granites vs. The Assistant Commissioner
Held
The High Court, relying on its previous Division Bench ruling, set aside the impugned composite order. It remanded the matter, allowing the respondents to initiate fresh, separate proceedings for each assessment year, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
The petitioner challenged a composite assessment order issued by the Assistant Commissioner for multiple financial years (2020-21 to 2024-25) under Section 74 of the GST Act, 2017, arguing it was illegal and violated principles of natural justice.
Key Issues
Whether a single composite assessment order can be issued for more than one financial year under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010196672026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE TWENTY EIGHTH 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: 10960/2026 Between:
VENKATESWARA GRANITES, 2-28, LAKSHMIPURAM, KUPPAM, CHITTOOR DISTRICT REP. BY ITS K RUPENDRA S/O.P KRISHNA MURTHY AGED ABOUT 38 YEARS, ANDHRA PRADESH.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, PALAMANER CIRCLE, CHITTOOR, ANDHRA PRADESH. 517001
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 522238
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI - 110001
...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 pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the Impugned composite Order of ad
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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.