Narsimha Electrical Contractor vs. The Assistant Commissioner Of Central Tax
Held
The Court held that a single composite assessment order for multiple tax periods is violative of the GST Act. Consequently, the impugned order was set aside.
Facts
The petitioner received a single order of assessment for multiple financial years (2018-19 to 2020-21). The petitioner argued that this composite order was illegal and led to double taxation on turnover reported and taxed in another state.
Key Issues
Whether a single order of assessment can be passed for multiple assessment years. Whether invoking Section 74 was appropriate when ingredients were not available.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010712792025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36557/2025 Between:
NARSIMHA ELECTRICAL CONTRACTOR, PLOT NO. 8, H. NO. 4-37, KANAPALLY, PROADDATUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516362, REP. BY ITS PROPRIETOR, KONI REDDY VENKATA SUBBA REDDY.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, KADAPA DIVISION, D. NO. 1/2553-1, III FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, KADAPA, ANDHRA PRADESH - 516004. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. 4. THE BRANCH MANAGER, UNION BANK OF INDIA, H. NO. 9-9-16/BI, GROUND FLOOR, JITTANJICHAMPAPET,
HYDERABAD, CHAMPAPET X ROADS, SAIDABAD, RANGAREDDY DISTRICT, TELANGANA - 500059. ...RE
The judgment continues below.
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