M/S Sreshta Homes vs. The Deputy Assistant Commissioner Of State Tax
Held
The Court, relying on a previous Division Bench decision, held that a single composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. Consequently, the impugned assessment order was set aside, and the matter was remanded for fresh, separate proceedings for each assessment year, with an exclusion period for limitation.
Facts
M/S SRESHTA HOMES received a single assessment order dated 15.12.2025 from the Deputy Assistant Commissioner of State Tax, covering multiple financial years from 2019-20 to 2024-25. The petitioner challenged this composite order through a writ petition, arguing it violated GST Act provisions.
Key Issues
The key legal issue was whether a single composite assessment order, covering multiple financial years, is permissible under the CGST/APGST Act, 2017, in light of Sections 73 and 74.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010212122026
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: 10666/2026 Between:
M/S SRESHTA HOMES, 5-119, FLAT FI, SHREYA RESIDENCY, PORANKI, PENAMALURU MANDAL, KRISHNA, ANDHRA PRADESH, 521137, REPRESENTED BY ITS PARTNER, SMT MOVVA SUNITHA C/O MOVVA RAVI KIRAN, AGED ABOUT 38, R/O F-1307, C BLOCK, GREN GRANCE APARTMENTS, KHAJAGUDA, GACHIBOWLI, TELANGANA- 500032
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, PATAMATA CIRCLE, VIJAYAWADA-ILL DIVISION, D.NO., PLOT NO. 8, JRR COMPLEX, 2ND FLOOR, AYODYA NAGAR, BESIDE LOTUS LANDMARK ENTRANCE GATE, VIJAYAWADA, ANDHRA PRADESH - 520 003. 2. STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), AP SECRETARIAT, VELAGAPUDI -522 503
...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 pl
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