M/S Lakshmi Ganesh Agro Fertilizers Private Limited vs. The Union Of INDIA
Held
The Court held that a single composite assessment order for more than one tax period is violative of GST provisions. Consequently, the impugned order was set aside.
Facts
The petitioner received a summary of order in FORM GST DRC-07 for multiple financial years. The petitioner challenged this order on grounds including the non-issuance of DRC-01 and the issuance of a single notice/order for multiple tax periods.
Key Issues
Whether a single assessment order for multiple financial years is permissible under GST law? Whether the non-issuance of DRC-01 and digital non-signing of orders invalidate the assessment?
Sections Cited
Section 73, Section 74, Rule 142(1)(a)
AI-generated summary — verify with the full judgment below
APHC010349832025
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: 18280/2025 Between:
M/S LAKSHMI GANESH AGRO FERTILIZERS PRIVATE LIMITED, , REPRESENTED BY ITS ADDITIONAL DIRECTOR, RAPAKA SATYANARAYANA, SURVEY NO.2456, SURVEPALLI BIT II, SURVEPALLI, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524321. ...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 11000. 2. THE COMMISSIONER OF CENTRAL TAX, GUNTUR COST AUDIT COMMISSIONERATE, GST BHAVAN, PORT AREA, VISHAKAPATN 530035. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE CGST DIVISION, GST BHAVAN, D.NO.24-7-205/2, PLOT NO. 121, 3RD STREET, MAGUNTA LAYOUT, NELLORE, ANDHRA PRADESH 524003
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, 2ND FLOOR , ADITI CRYSTAL, NEAR MADRAS BUS STAND,NELLORE- 524003
2
...RESPONDENT(S): Petition under Article 226
The judgment continues below.
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