Ms Maithili Life Sciences Private Limited vs. The Assistant Commissioner (Central GST)
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. Consequently, the impugned order was set aside and the matter remanded for fresh proceedings for each assessment year separately, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged a composite assessment order issued by the Assistant Commissioner Central GST covering multiple financial years (2017-18 to 2021-22), contending it was arbitrary, without jurisdiction, and violated principles of natural justice, specifically pressing the ground that a single order for multiple years is illegal.
Key Issues
Whether a single composite assessment order covering multiple financial years is valid under the GST Act, 2017, 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
APHC010037372026
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: 2274/2026 Between:
MS MAITHILI LIFE SCIENCES PRIVATE LIMITED, PLOT NO 2 APIIC, GAJULAMANDYAM VILLAGE, RENIGUNTA MANDAL, TIRUPATI, CHITTOOR-517520. ANDHRA PRADESH, REP. BY IT MANAGING DIRECTOR DEVASANI GOPINATH REDDY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER CENTRAL GST, (CENTRAL GST), TIRUPATHI CGST DIVISION, 15-30/4, PADMAVATHI NAGAR, MAHILA UNIVERSITY ROAD, TIRUPATHI.
THE SUPERINDENT, TIRUPATHI - III, CHITTOOR, ANDHRA PRADESH. (GST) 517520
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. ...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 Writ of Mandamus or any other appropriate Writ or Order or direction declaring (1) the action of the 1st Resp
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