Avika Steel Mart Vs Union of India (Andhra Pradesh High Court)
In this case before the Andhra Pradesh High Court, the petitioner challenged an assessment order dated 22.11.2025 passed by the tax authorities under the CGST Act 2017 . The assessment order covered the period from November 2020 to October 2023.
The petitioner contended that a single assessment order covering more than one financial year was contrary to Sections 73 and 74 of the GST Act. The petitioner relied on an earlier Division Bench judgment of the High Court rendered in W.P. Nos.11028 of 2025 and connected matters, wherein it had been held that a single show-cause notice or composite assessment order cannot be issued for more than one tax period of a month where assessment is before the due date for filing annual return, or for more than one financial year where the due date for filing annual return has already been reached.
Although several grounds of challenge had been raised against the assessment order, the petitioner pressed only the ground relating to the validity of the composite assessment order. The Court therefore confined itself to deciding the matter on that issue while leaving all other grounds open.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
