Vishwa Vinayaka Build Tech Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court at Amaravati considered a writ petition filed by M/s. Vishwa Vinayaka Build Tech, a registered person under the Goods and Services Tax Act, 2017, engaged in the business of selling granite blocks. The petitioner challenged the common Assessment Order dated 13.04.2024 issued by respondent No.3, whereby 100% penalty was imposed. The proceedings covered different tax periods, namely 2020-2021, April 2021–March 2022 and April 2022–March 2023.
The petitioner contended that the composite assessment order covering different assessment years was unsustainable in view of the Andhra Pradesh High Court decision in S J Constructions vs. The Assistant Commissioner & Others, W.P. No.11028 of 2025 & batch, dated 17.09.2025.
The Revenue opposed the writ petition and submitted that the petitioner had directly invoked writ jurisdiction instead of availing the statutory appellate remedy. However, the learned Government Pleader did not dispute the decision in S J Constructions. It was stated that an appeal had been preferred against that decision before the Supreme Court and notice in the delay petition had been ordered.
The High Court considered the submissions and material on record. Although several contentions had been raised in the writ petition, the Court found it unnecessary to examine them in detail because the impugned order itself was liable to be set aside on the ground that it was a composite order covering multiple tax periods.
