M/S.Pr Industries vs. The Assistant Commissioner (St)
Held
The Court held that a single composite order for multiple tax periods is impermissible under the CGST Act. The impugned order was set aside due to procedural irregularities and violation of natural justice.
Facts
The petitioner received an ex-parte composite assessment order under Section 74 of the CGST Act for multiple financial years. This order was passed without a show cause notice or personal hearing.
Key Issues
Whether a single composite assessment order can be passed for multiple tax periods, and whether the principles of natural justice were violated.
Sections Cited
Section 74, Section 73, Section 128
AI-generated summary — verify with the full judgment below
APHC010412282026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 22160 OF 2026 Between:
M/S.PR INDUSTRIES, Sy. No. 39-8, Rallabaduguru, Kuppam Mandal, Chittoor District, Andhra Pradesh - 517423, Rep. by its Managing Partner, Mahaveer Bijarniya. ...Petitioner AND 1. The Assistant Commissioner ST, Chittoor-ll Circle, Chittoor Division, Next to Devi Theatre, Kattamanchi, Tirupati Road, Chittoor, Chittoor District, Andhra Pradesh - 517001. 2. The State of Andhra Pradesh, , Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...Respondents 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 toissue an appropriate Writ, Order or Direction more particularly
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