Bhaarat Group Pvt. Ltd. Vs Assistant Commissioner ST (Andhra Pradesh High Court)
In Bhaarat Group Pvt. Ltd. Vs Assistant Commissioner ST, the Andhra Pradesh High Court considered the validity of a composite GST assessment order covering multiple financial years. The petitioner challenged the assessment order dated 05.07.2022 passed by the respondent authority for the period from 2017-2018 to 2021-2022.
The petitioner raised several grounds but primarily contended that issuance of a single assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017. The petitioner sought setting aside of the impugned assessment order on this ground.
The High Court referred to an earlier Division Bench decision in W.P. Nos.11028 of 2025 and batch, wherein it had been held that a single show-cause notice or a single composite assessment order cannot be issued for more than one tax period of a month where assessment is undertaken before the due date for filing of the annual return, or for more than one year where the due date for filing of annual return has already been reached.
Considering the said precedent, the Court observed that the petitioner was pressing only the ground relating to the composite nature of the assessment order. The Court therefore disposed of the writ petition on that limited ground while leaving all other grounds of challenge open.
