Shirdi Sai Enterprises Vs Deputy Assistant Commissioner of State Tax (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed a writ petition challenging a GST assessment order dated 07.07.2023 on the ground that it impermissibly covered multiple assessment years through a single composite order. The petitioner was a registered person under the GST Act, whose registration had been cancelled on 23.02.2021 with effect from 08.02.2021, after which no business activity was carried on.
The impugned assessment order covered three separate tax periods—2018–19, 2019–20, and 2020–21. The petitioner contended that such a composite assessment was contrary to the settled legal position laid down by a Division Bench of the same Court, which held that separate assessment orders are required for each assessment year.
The respondents raised a preliminary objection on delay, arguing that the petitioner approached the Court belatedly since the assessment order was issued in July 2023. The petitioner countered this by stating that the order was never served and that knowledge of the assessment arose only in 2025, when recovery steps were initiated. The respondent authorities produced records showing that the order was dispatched but returned with endorsements indicating non-availability or refusal.
Upon examining the material, the Court found no proof of proper service of the assessment order on the petitioner. In view of the absence of valid service, the Court accepted the petitioner’s explanation and declined to dismiss the writ petition on the ground of delay.
