M/S Rkn Projects Private Limited vs. The Deputy Commissioner (St)
Held
The High Court held that a single composite assessment order cannot be passed for more than one tax period or financial year, relying on a previous Division Bench judgment. The impugned assessment order was set aside and remanded for fresh proceedings for each assessment year separately.
Facts
M/s RKN Projects Private Limited challenged a consolidated assessment order issued by the Deputy Commissioner ST for the tax periods 2022-23 and 2023-24. The petitioner contended that a single assessment order covering multiple financial years was violative of GST Act provisions.
Key Issues
The key legal issue was whether a single assessment order could be issued for multiple financial years under the GST Act, 2017.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010210632026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TWENTY SECOND 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: 10701/2026 Between:
M/S RKN PROJECTS PRIVATE LIMITED, HAVING THEIR REGD. PREMISES AT D. NO. 26/02/29, RITHWIK ENCLAVE, 2ND LANE, A.K. NAGAR, SPSR NELLORE - 524004 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. N RAMESH KUMAR
...PETITIONER AND 1. THE DEPUTY COMMISSIONER ST, NELLORE DIVISION, NELLORE
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 DIN3701042641134 Dt. 01.04.2026 passed by the 1st Respondent for the tax periods 2022-23 and 2023- 24 in a consolidated manne
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.