S K Granites vs. The Assistant Commissioner Of State Taxes
Held
The Court held that a single composite assessment order for more than one tax period is violative of the GST Act. Consequently, the impugned assessment order was set aside.
Facts
The petitioner received a single assessment order for multiple financial years (2021-22 to 2023-24). The petitioner challenged this order, primarily on the ground that it violated principles of natural justice and statutory provisions by combining multiple assessment years.
Key Issues
Whether a single assessment order can be passed for multiple financial years under the GST Act. Whether such an order violates principles of natural justice.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010718802025
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: 36784/2025 Between:
S K GRANITES, GST N0.37AHZPB1319D2ZH REP. BY ITS PROPRIETOR, MR. SHAIK YUNUS BASHA SY.NO.143, POLEPALLI- 515101 RAMAGIRI MANDAL, ANANTAPURAM DISTRICT ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, TRADIPATRI CIRCLE, TADIPATRI -515411 ANANTHAPURAM DISTRICT, ANDHRA PRADESH 2. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI-522503
GUNTUR DISTRICT, ANDHRA PRADESH 3. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI- 110001
...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 toleased to issue a Writ of Mandamus or any other writ or orde
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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.