S J M Krishna Kumar vs. The State Of Ap
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order cannot be passed for more than one financial year. The impugned order was set aside and remanded, allowing respondents to initiate fresh proceedings for each assessment year separately, with an exclusion period for limitation.
Facts
The petitioner challenged a single assessment order dated 12.11.2025, covering financial years 2021-22 to 2024-25, which included tax, penalty, interest, and late fees under the IGST, CGST, and SGST Acts. The primary ground of challenge was that a single composite order for multiple assessment years is impermissible.
Key Issues
Whether a single composite assessment order covering multiple financial years is legally permissible under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010219962026
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: 11089/2026 Between:
S J M KRISHNA KUMAR, R/O. D.NO. 26/60, RAMARAJYANAGAR, KOTANAGESWARARO STREET, KABELA, VIJAYAWADA-520012. ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, GUNTUR DISTRIPT, ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER STII, INDRAKEELADRI CIRCLE, D.NO. 74-14-2B, SASANKA TOWERS, 3RD FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA, KRISHNA DISTRICT- 520007. 3. THE ASSISTANT COMMISSIONER ST, BHAVANIPURANRI CIRCLE, DIVISION NO.1, VIJAYAWADA.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FIIIANCE, NORTH BLOCK, 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, Ord
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