Shirdi Sai Enterprises vs. The Deputy Assistant Commissioner Of State Tax
Held
The Court found no proof of service of the impugned order on the petitioner and noted that a composite assessment order for multiple years is impermissible. The Court set aside the assessment order.
Facts
The petitioner's GST registration was cancelled, and they ceased business. The petitioner challenged an assessment order covering multiple years, arguing it was impermissible. The respondents contended there was a delay in filing the petition.
Key Issues
Whether a composite assessment order for multiple years is permissible and whether the assessment order was duly served on the petitioner.
Sections Cited
Section 74, Section 122(1)(ii)
AI-generated summary — verify with the full judgment below
APHC010491502025
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: 26594/2025 Between:
SHIRDI SAI ENTERPRISES, REPRESENTED BY THE PROPRIETOR- SRI KRISHNA REDDY SODA DOOR. 1-4-55, RTC WORK SHOP, BHAVANIPURAM, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-PIN-520012. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAX, INDRAKEELADRI CIRCLE, VIJAYAWADA-I DIVISION, D.NO- 74-14- 2B,3RD FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA, KRISHNA, ANDHRA PRADESH- PIN- 520007 PETITIONER
STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY, REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN- -522 503
...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 an appropriate writ, order
The judgment continues below.
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