Meganatha Naidu Vadlamudi vs. The Assistant Commissioner Of Central Tax
Held
The High Court, relying on its previous Division Bench ruling, held that a single composite assessment order cannot be passed for more than one tax period. Consequently, the impugned order was set aside, and the matter was remanded for fresh, separate proceedings for each assessment year.
Facts
The petitioner challenged a composite Order-in-Original dated 03.12.2025, which levied tax, interest, and penalty under Section 74 of the GST Act for multiple financial years (2018-19 to 2022-23). The primary contention was that a single assessment order covering several years is impermissible under the law.
Key Issues
Whether a single composite assessment order issued under the GST Act for multiple financial years is legally permissible and in consonance with statutory provisions.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010196192026
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: 11013/2026 Between:
MEGANATHA NAIDU VADLAMUDI, S/O. V. MEGHANANDAM NAIDU, AGED ABOUT 61 YEARS, OCC BUSINESS, 287/4/287/5A, DURGASAMUDRAM, ADAPAREDDY PALLI VILLAGE TIRUPATI, ANDHRA PRADESH.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST DIVISION, TIRUPATI, ANDHRA PRADESH. 517501
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237
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 topleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS d
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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.