Jubilant Avenues Private Limited Vs The Superintendent of Central Tax Kothapet Cost Range & Anr. (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court set aside the assessment order dated 30.12.2025 passed against Jubilant Avenues Private Limited under Section 74 of the Central Goods and Services Tax Act, 2017 for the tax periods 2019-20 and 2020-21. The Court held that the composite assessment order covering multiple tax periods could not be sustained and granted the tax authority liberty to issue separate orders for each assessment year after giving due opportunity to the petitioner.
Jubilant Avenues Private Limited, a registered firm, challenged Order in Original No. 44/2025-26-GST(Supdt) dated 30.12.2025 passed by the Superintendent of Central Tax Kothapet COST Range under Section 74 of the CGST Act. The petitioner contended that the assessment order had been passed in a consolidated manner for the tax periods 2019-20 and 2020-21 and without issuance of an intimation for payment of tax in DRC-01A. The writ petition was filed under Article 226 of the Constitution of India seeking to declare the impugned assessment order illegal and to set it aside.
At the admission stage, the petitioner relied upon the decision of the 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.
