M/S Vani Bala Subramanya Silpa Kala Mandiram vs. Assistant Commissioner (St)
Held
The High Court, relying on a previous Division Bench ruling, held that a single composite assessment order for more than one financial year is impermissible. The impugned order was set aside and the matter remanded, allowing respondents to initiate fresh, separate proceedings for each year, subject to 20% pre-deposit of the disputed tax.
Facts
A registered company challenged a composite assessment order issued for the period 2018-19 to 2020-21, demanding tax, interest, and penalty. The petitioner primarily contended that a single assessment order covering multiple financial years is illegal.
Key Issues
The key legal issue was whether a single composite assessment order could be issued for multiple financial years under the CGST/SGST Act, 2017.
Sections Cited
Section 73, Section 74, Section 50
AI-generated summary — verify with the full judgment below
APHC010010122026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SEVENTH 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: 807/2026 Between:
M/S VANI BALA SUBRAMANYA SILPA KALA MANDIRAM,, REP. BY ITS PROPRIETOR MR. DURUGADDA BALA SUBRAMANYAM ACHARI ST NO 1565/1, NANDYAL ROAD, ALLAGADA, KURNOOL, ANDHRA PRADESH, 518543
...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, NANDYAL -II CIRCLE, KURNOOL DIVISION, ANDHRA PRADESH. - 518001
JOINT COMMISSIONER ST, KURNOOL DIVISION, ANDHRA PRADESH.-518001
ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, -520002 ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.- 522238
...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 a Writ, Order or direction particularly one in the
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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.