Akshaya Engineering And Project Services Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court allowed a writ petition challenging an assessment order dated 13.04.2023 that covered the period from 2017-18 to 2021-22. The petitioner primarily contended that issuing a single assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017. The Court referred to an earlier Division Bench decision in W.P. No. 11028 of 2025 and connected matters, which held that a single show cause notice or a single composite assessment order cannot be issued for more than one tax period or, where the due date for filing the annual return has been reached, for more than one assessment year.
Since the petitioner pressed only this ground, the Court disposed of the writ petition without examining the other challenges. The assessment order dated 13.04.2023 was set aside, and the matter was remanded to the authorities with liberty to initiate fresh proceedings separately for each assessment year. The Court also cancelled the auction of the petitioner’s immovable properties conducted by the fifth respondent. It further directed that the period from the date of the impugned assessment order until receipt of the Court’s order would be excluded for limitation purposes.
