S J Constructions Vs Assistant Commissioner and Others (Andhra Pradesh High Court)
The Andhra Pradesh High Court delivered a common order on multiple writ petitions filed by registered persons under the Goods and Services Tax (GST) regime, including S J Constructions, challenging various assessment and appeal orders.
Grounds of Challenge
The petitioners challenged the impugned orders primarily on four grounds:
1. Lack of Signature on the orders.
2. Lack of DIN number on the orders.
3. Bunching of assessment years/tax periods into a single, composite show cause notice (SCN).
4. Issuance of a single, composite assessment order covering different tax periods/financial years, arguing this is impermissible under the APGST Act, 2017, and violates Sections 73 and 74 of the GST Act.
The orders under challenge covered various periods, with some spanning multiple financial years (e.g., April 2018 to March 2022).
Conflict in Judicial Opinion
The core legal question addressed was whether a single assessment order can be passed for more than one financial year. The court noted a conflict in rulings among various High Courts:
- Against Composite Orders (Single/Composite Order Impermissible): High Courts of Karnataka, Madras, and Kerala held that a single, composite assessment order cannot be passed for more than one financial year.
- Permitting Composite Orders (Single/Composite Order Permissible): High Courts of Delhi and Bombay held that one composite assessment order could be issued for more than one financial year.
High Court Analysis and Rationale
