M/S.Goms Electricals PVT LTD vs. The Assistant Commissioner
Held
The High Court held that composite assessment orders covering different periods are impermissible. Consequently, the Court set aside the assessment order and the appellate order.
Facts
The petitioner company was subjected to a composite assessment order for multiple tax periods. The appellate authority dismissed their appeal against this order. The petitioner then approached the High Court challenging both the assessment and appeal orders.
Key Issues
Whether a composite assessment order covering multiple tax periods is permissible under GST law. Whether the appellate tribunal was constituted to entertain a second appeal.
Sections Cited
Section 73, Section 74, Section 112
AI-generated summary — verify with the full judgment below
APHC010679962025
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: 35060/2025 Between:
M/S.GOMS ELECTRICALS PVT LTD, BUILDING NO. NEW NO.43, OLD NO.113, FIRST MAIN ROAD, R.K.NAGAR, MANDAVELI, CHENNAI - 600 028, STATE OF TAMILNADU. REP. BY ITS MANAGING DIRECTOR MR. ESAKKIA PIALLI GOMS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, GUDUR CIRCLE, GUDUR, ANDHRA PRADESH.
THE ADDITIONAL COMMISSIONER ST, AND APPELLATE AUTHORITY, TIRUPATI. ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring 1) the action of the 1st Respon
The judgment continues below.
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