Dakarapu Anil Babu vs. The State Of Andhra Pradesh
Held
The Court held that a single composite assessment order covering multiple tax periods is not sustainable. Such orders impact the assessee's right to appeal and avail benefits under other provisions.
Facts
The petitioner challenged an assessment order and a notice issued under the GST Act. The assessment order covered multiple tax periods from July 2017 to October 2022.
Key Issues
The primary issue was the validity of a composite assessment order issued for multiple tax periods. The court also considered the petitioner's prior deposits and the maintainability of the writ petition.
Sections Cited
Section 73, Section 74, Section 128
AI-generated summary — verify with the full judgment below
APHC010148482024
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] 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: 7696/2024 Between:
DAKARAPU ANIL BABU, S/O BHOGESWARARAO, AGED ABOUT 37 YEARS, R/O 6-83, VTC MANDAVALLI, MANDAVALLI MANDAL, ELURU DIST.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, , COMMERCIAL TAXES DEPARTMENT,, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT.
THE ADDITIONAL COMMISSIONER, (STATE TAX) NO. ILL DIVISION, VIJAYAWADA, N.T.R. DIST.
THE ASSISTANT COMMISSIONER, , MACHILIPATNAM CIRCLE, D.NO. 17-296-66, LAKSHMITAKIES CENTRE, MAIN ROAD, MACHILIPATNAM, KRISHNA DIST.
THE ASSISTANT COMMISSIONER, (STATES TAX ), GUDIVADA CIRCLE, GUDIVADA, KRISHNA DIST.
THE DEPUTY ASSISTANT COMMISSIONER, (STATE TAX)-1, O/O ASSI.COMMISSIONER (STATE TAX), GUDIVADA CIRCLE, GUDIVADA, KRISHNA DIST.
...RESPONDENT(S):
NJS,J & TCDS,J W.P No.7696 of 2024 2
Counsel for the Petitioner:
T V V KOTESWARA RAO Counsel for the Respondent(S):
GP FOR COM
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.