M/S. C.K. Steels vs. Union Of INDIA
Held
The Court held that a single composite assessment order for more than one financial year is violative of the GST Act. Consequently, the impugned order was set aside, allowing respondents to initiate fresh proceedings separately for each assessment year.
Facts
The petitioner received a single assessment order for multiple financial years (2018-19, 2019-20, and 2020-21). The petitioner challenged this order on several grounds, including that it was a composite order for more than one tax period.
Key Issues
Whether a single assessment order can be passed for multiple financial years under the GST Act. Whether such a composite order violates principles of natural justice and statutory provisions.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
APHC010051252022
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: 26358/2022 Between:
M/S. C.K. STEELS,, D.NO. 2-3-53, 01, NAWABPET, GANDLA STREET, NELLORE -524002 REPRESENTED BY ITS PROPRIETOR SRI. CHANDRAKANT KANSARIA, S/O. SHYAMSUNDER KANSARIA, AGED ABOUT 41 YEARS
...PETITIONER AND 1. UNION OF INDIA, MINISTRY OF LAW AND JUSTICE THROUGH ITS SECRETARY, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI 110061
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER ST, NELLORE-III CIRCLE, NELLORE SPSR NELLORE DISTRICT
...RESPONDENT(S): 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 topleased to issue an appropriate writ,order or direction particularly in the nature of Writ of MANDAMUS declaring
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.