M/S. Nikhita Enterprises vs. The State Of Andhra Pradesh
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 tax period or financial year. Consequently, the impugned order was set aside, and the matter was remanded for fresh proceedings for each assessment year separately, with an exclusion period for limitation.
Facts
M/S. Nikhita Enterprises received a composite assessment order (FORM-GST DRC-07) dated 25.02.2026, covering multiple financial years from April 2018 to March 2024. The petitioner challenged this order, primarily on the ground that a single order for multiple financial years was illegal.
Key Issues
The key legal issue was whether a single composite assessment order issued under the GST Act can cover multiple financial years, or if separate orders are required for each assessment year.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010184872026
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: 11718/2026 Between:
M/S. NIKHITA ENTERPRISES,, REP. BY ITS PROPRIETOR BATHULA LAKSHMAIAH, S/O. VEERAIAH, AGED 32 YEARS, OCC CONTRACTOR, RIO. D.NO.157, UDA COLONY,OPP VASAVI CLUB, AJITH SINGH NAGAR, VIJAYAWADA, N T R DISTRICT.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (CT),
DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRIPT, ANDHRA PRADESH - 522503. 2. THE CHIEF COMMISSIONER OF STATE TAXES, COMMERCIAL TAXES DEPARTMENT, D. NO. 12-46-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT - 522 501, ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONER STIII, SURYARAOPET CIRCLE, NO.2 DIVISION, SASANK TOWERS, KRISHNA NAGAR, VIJAYAWADA 520007. 4. THE ASSISTANT COMMISSIONER ST, GANDHINAGAR CIRCLE, VIJAYAWADA-II DIVISION, SASANK TOWERS, KRISHNA NAGAR, VIJAYAWADA -520007
2
...RES
The judgment continues below.
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