Maharaja Bullion vs. The Union Of INDIA
Held
The Court held that a single assessment order cannot be passed for more than one tax period. Consequently, the impugned assessment order was set aside.
Facts
The petitioner received a consolidated assessment order for multiple tax periods (October 2018 to September 2020). The petitioner challenged this order, arguing it violated GST provisions.
Key Issues
Whether a consolidated assessment order for multiple tax periods is permissible under the GST Act. The legality of a single assessment order covering more than one financial year.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010683042025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH 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: 35350/2025 Between:
MAHARAJA BULLION, REGD. OFFICE AT D. NO. 27-17-39/1B, 2ND FLOOR PEDDIBOTLA VARI STREET, JD HOSPITAL ROAD, VIJAYAWADA, ANDHRA PRADESH,
REP. BY ITS SOLE PROPRIETOR SHRI RAJENDRA KUMAR
...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001
THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST BHAWAN, KANNA VARI THOTA, GUNTUR, ANDHRA PRADESH
...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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 2nd Respondent vide OIO.No.GUN-GST-000-ADC- 41/2025-26-GST Dt. 29.08.2025 for the tax period
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.