Vardaman Enterprises vs. The State Of Andhra Pradesh
Held
The Court held that a single assessment order cannot be passed for more than one tax period. The impugned order was set aside, and the respondents were directed to initiate fresh proceedings separately for each assessment year.
Facts
The petitioner received an assessment order for multiple tax periods (2021-2024) without a Document Identification Number (DIN). The petitioner challenged this order as arbitrary and illegal.
Key Issues
Whether a single assessment order can be issued for multiple tax periods under the GST Act. The legality of an assessment order issued without a Document Identification Number (DIN).
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010688392025
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: 35766/2025 Between:
VARDAMAN ENTERPRISES, REP., BY ITS PROPRIETOR AASISH MAHENDRA JAIN, WITH GST.IN.NO.37AVSPJ7509AIZG, HAVING ITS OFFICE AT DO.NO.21-138/24 GROUND FLOOR, ATKINSON SCHOOL ROAD GOLLAPUDI, VIJAYAWADA
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY, COMMERCIAL (STATE) TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI. 522238 A.P.
THE CHIEF COMMISSIONER OF STATE TAX, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO.L2-468- 4,ADJACENT TO NH-16,SERVICE ROAD, KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH.
THE COMMISSIONER OF STATE TAXES, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO. 12-468-4,ADJACENT TO NH-16,SERVICE ROAD, KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH.
THE DEPUTY ASSISTANT COMMISSIONERII STATE TAX, GOLLAPUDI CIRCLE., VIJAYAWADA. 521225. A.P
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The judgment continues below.
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