M/S Urc Construction PVT LTD vs. State Of Ap
Held
The High Court, following a previous Division Bench judgment, set aside the assessment order. The matter was remanded to the proper officer to pass separate assessment orders for each year.
Facts
The petitioner challenged an assessment order passed for two separate assessment years. The petitioner argued that a composite order for multiple years is invalid.
Key Issues
Whether a single assessment order can be passed for multiple assessment years under the GST Act.
Sections Cited
None explicitly discussed in the operative part of the judgment, but the challenge was to an assessment order.
AI-generated summary — verify with the full judgment below
APHC010327232020
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 21700/2020 Between:
M/S URC CONSTRUCTION PVT LTD, NAVLAVAI, PUTTUR, CHITTOOR, REPRESENTED BY ITS DGM (ACCOUNTS AND TAXATION), SRI. S. BHOOPATHI, S/O. SELLAPPAN, AGED ABOUT 45 YEARS, CHITTOOR DISTRICT.
...PETITIONER AND 1. STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, REVENUE(CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
UNION OF INDIA, REP. BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI.
THE CHIEF COMMISSIONER OF STATE TAX, ANDHRA PRADESH, EDUPUGALLU VILLAGE, KANKIPADU MANDAL,
NEAR VIJAYAWADA, KRISHNA DISTRICT.
THE ASSISTANT COMMISSIONER OF STATE TAX, PUTTUR CIRCLE, PUTTUR, CHITTOOR DISTRICT, ANDHRA PRADESH.
THE BRANCH MANAGER, STATE BANK OF INDIA, KANNAVARI THOTA, GUNTUR-522 004,
GUNTUR DISTRICT, ANDHRA PRADESH.
2 RRR, J & TCDS, J
The judgment continues below.
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