J S R Infraa vs. Assistant Commissioner
Held
The Court held that a single show-cause notice or assessment order cannot cover more than one tax period. Therefore, the impugned notice was set aside.
Facts
The petitioner received a single show-cause notice for the period 2019-20 to 2024-25. The petitioner challenged this notice primarily on the ground that it covered multiple financial years.
Key Issues
The key issue was whether a single show-cause notice issued for multiple financial years is legally valid under the GST Act.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010712062025
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: 36503/2025 Between:
J S R INFRAA, REP. BY ITS PROPRIETOR RAJENDRA PRASAD YAKAMURI, S/O Y. RAMU, AGED ABOUT 43 YEARS, DOOR NO. 13- 159, ASHOK NAGAR, KANURU, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 521010
...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST), PATAMATA CIRCLE, VIJAYAWADA -III DIVISION, PIN CODE NO. 520010. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY,
COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, PIN CODE NO. 522238. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN CODE NO.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 topleased to issue a Writ of Mandamus of any other appropriate Writ or
The judgment continues below.
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