P. Venkataramaniah Vs Assistant Commissioner ST (Andhra Pradesh High Court)
The Andhra Pradesh High Court heard a writ petition filed by a partnership firm engaged in providing work contract services to various Government departments. The petitioner, a registered GST assessee, challenged the assessment order dated 31.08.2024 passed by the fourth respondent for the tax periods 2018-2019 to 2021-2022.
The petitioner contended that the impugned assessment order, which covered multiple tax periods through a single composite order, was impermissible under the provisions of the Central Goods and Services Tax Act. In support of this contention, the petitioner relied upon the decision of a co-ordinate Bench of the Andhra Pradesh High Court in S.J. Constructions v. The Assistant Commissioner & Others (W.P No.11028 of 2025 & batch), dated 17.09.2025.
The petitioner referred to the findings in that decision, wherein the Court had held that Section 74(3) is pari materia with Section 73(3), and although Section 74(4) does not use the expression “such tax period”, that omission does not alter the interpretation. The co-ordinate Bench had further observed that permitting a single show cause notice or a single composite assessment order for more than one assessment or financial year would adversely affect a registered person’s rights under Section 128 of the Andhra Pradesh GST Act as well as the statutory right to file appeals against assessment orders passed under Sections 73 or 74.
