M/S Lakshmi Agencies vs. Superintendent Of Central Tax
Held
The Court held that the service of the assessment order by email was insufficient given the lapse of time since registration cancellation. The Court also found the assessment order to be a composite order covering multiple periods, which is impermissible.
Facts
The petitioner applied for GST registration cancellation, which was granted. Subsequently, they received a show-cause notice and an assessment order. The petitioner claims they did not receive these notices until much later, when tax authorities contacted them physically.
Key Issues
Whether the service of the assessment order was proper and whether a composite assessment order covering multiple periods is valid.
Sections Cited
Rule 20
AI-generated summary — verify with the full judgment below
APHC010131892025
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: 7321/2025 Between:
M/S LAKSHMI AGENCIES,, REPRESENTED BY THEIR PARTNERS SRI MANDAVA VENKATESWARA RAO DOOR NO 3-66, MAIN ROAD, ANNATHAVARAM, GUNTUR DISTRICT, ANDHRA PRADESH PIN 522201. ...PETITIONER AND 1. SUPERINTENDENT OF CENTRAL TAX, TENALI CGST RANGE, D.NO. 19-15-47, 3RD FLOOR, OPP SAI BABA TEMPLE, TENALI, GUNTUR DISTRICT, ANDHRA PRADESH PIN - 522201,
UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN -110 001. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. 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 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.