M/S. Ramana Reddy Dande vs. The Assistant Commissioner (St) Fac
Held
The High Court held that a common assessment order covering multiple tax periods is not permissible. Such an order impacts the registered person's right to appeal and obtain benefits under other provisions of the Act.
Facts
The petitioner, a works contractor registered under GST, challenged a common assessment order issued by the Assistant Commissioner for two different assessment years (2018-19 and 2019-20). The petitioner argued that such a composite order is unsustainable based on previous High Court decisions.
Key Issues
Whether a single composite assessment order can be issued for multiple tax periods under the GST Act. Whether such composite orders affect statutory remedies available to taxpayers.
Sections Cited
Section 73, Section 74, Section 128
AI-generated summary — verify with the full judgment below
APHC010439682026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 20th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23904/2026 Between:
M/S. RAMANA REDDY DANDE, WORKS CONTRACTOR REP. BY ITS PROPRIETOR, SRI D. RAMANA REDDY D.NO.2-59, TANGUTUR, BANAGANAPALLE-518124
KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST FAC, NANDYAL -II CIRCLE, D.NO.25/3A AND 313, MSR COMPLEX, OPP APSRTC BUS STAND, NANDYAL -518501 KURNOOL (NANDYAL) DISTRICT, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503 AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S): Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
NJS,J & TCDS,J W.P No.23904 of 2026 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JU
The judgment continues below.
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