M/S Golden Globe Infra Private Limited vs. The Assistant Commissioner St
Held
The High Court, relying on a previous Division Bench decision, held that a single composite assessment order cannot be passed for more than one tax period or financial year. The impugned order was set aside, and the matter remanded for fresh proceedings for each assessment year separately.
Facts
The petitioner challenged a consolidated assessment order issued by the Assistant Commissioner for the tax periods 2020-21 to 2022-23. The primary contention was that a single assessment order covering multiple financial years is violative of the GST Act.
Key Issues
Whether a single, consolidated 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
APHC010212332026
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: 11045/2026 Between:
M/S GOLDEN GLOBE INFRA PRIVATE LIMITED, SY NO. 248 AND 249, KAKALAPALLI VILLAGE
NH - 44, ANANTHAPUR, ANANTHAPURAM DISTRICT ANDHRA PRADESH - 515 004 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR NETYAM RAVI KUMAR
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, ANANTHAPURAMU -II CIRCLE, ANANTHAPURAMU DIVISION
THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 238
...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, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order vide -DIN3704.02266829.9 Dt 04.02.2026 .passed .by the 1St Respondent for the tax periods 20
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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.