Venspra Impex vs. The Deputy Commissioner(St)
Held
The Court held that a single composite assessment order for multiple tax periods is impermissible. The impugned order was set aside, allowing the respondent to issue separate notices and pass separate assessment orders for each year.
Facts
The petitioner, a registered firm, received a composite assessment order under Section 74 of the CGST Act for multiple tax periods (2021-22 to 2024-25). The petitioner challenged this order, arguing it was impermissible in law.
Key Issues
Whether a single assessment order can cover multiple tax periods under the CGST Act. The legality of a composite assessment order for several financial years.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
APHC010480582026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 16th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26359 OF 2026 Between:
VENSPRA IMPEX, REPRESENTED BY SHRI. POTHINA VENKATA RAMARAO, D. NO.12-4-27, WARD40, PRAKASH MARKET, UMAR SAHEB STREET, ONE TOWN, VIJAYAWADA, ANDHRA PRADESH - 520 001. ...PETITIONER
...PETITIONER AND 1. THE DEPUTY COMMISSIONERST, SPECIAL CIRCLE VJA-I O/O THE JOINT COMMISSIONER ST VIJAYAWADA -1 DIVISION D. NO. 74- 14-2 1 FLOOR SHASHANKA TOWERS KRISHNA NAGAR YANAMALAKUDURU ROAD VIJAYAWADA ANDHRA PRADESH - 520 007. 2. THE DEPUTY ASSISTANT COMMISSIONER ST PARK ROAD CIRCLE, VIJAYAWADA -1 DIVISION D. NO. 74-14-26 4 FLOOR KRISHNA NAGAR VIJAYAWADA ANDHRA PRADESH - 520 007. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY REVENUE DEPARTMENT COMMERCIAL TAXES A.P. SECRETARIAT VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPARTMENT OF REVENUE REPRESENTED BY ITS SECRETARY REVENUE NORTH BLOCK NEW DELHI - 110 001. ...RESPONDENT(S): Counsel for the Pet
The judgment continues below.
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