Sri Ganesh Steels And Cements vs. The Additional Commissioner Of Central Tax
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 and appeal orders were set aside.
Facts
The petitioner challenged an assessment order and a subsequent appeal order, arguing that a single order for multiple financial years was illegal. The petitioner specifically raised the ground that a composite assessment order violates provisions of the GST Act.
Key Issues
Whether a single assessment order for multiple financial years is permissible under the GST Act. Whether such a composite order is violative of statutory provisions.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010662482025
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: 34400/2025 Between:
SRI GANESH STEELS AND CEMENTS, REP. BY ITS PROPRIETOR SRI. NAGA RAJU AMASALA 28-5-307, GROUND FLOOR, SHOP NO 2 AND 3, NEAR FISH MARKET, MYPADU ROAD, VENUGOPAL NAGAR, NELLORE-524002. ANDHRA PRADESH
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, (GST- APPEALS), 3-30-15, RING ROAD, GUNTUR-522 006. 2. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE COST DIVISION, GST BHAVAN, 24-7-205/2, PLOT NO. 121, 12TH ROAD, MAGUNTA LAYOUT, NELLORE-524 003. 3. 3. THE UNION OF INDIA, REP. BY THE SECRETARY(FINANCE), MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-110001. 4
THE CHIEF COMMISSIONER OF STATE TAX, 12-468-4, ADJ. TO NH- 16, SERVICE ROAD,
KUNCHANAPALLI-522 501, GUNTUR DISTRICT
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed
The judgment continues below.
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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.