G M R A Shaha Iron Steels Vs Assistant Commissioner State Tax (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court considered a challenge to an assessment order dated 27.05.2025 passed against the petitioner, a registered firm bearing GSTIN No.37ERGPK1190A1Z2. The petitioner primarily challenged the assessment order on the ground that it was a composite order covering more than one tax period, namely 2020-21 and 2023-24, and contended that such clubbing was impermissible under the provisions of the Central Goods and Services Tax Act.
The writ petition was disposed of at the stage of admission with the consent of the learned counsel appearing for both sides. 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.
In S.J. Constructions, the Co-ordinate Bench considered Sections 73 and 74 and held that a single show cause notice or a single composite assessment order could not be passed in relation to more than one tax period of a month where assessment was taken up before the due date for filing the annual return, or for more than one year where the due date for filing the annual return had been reached. The Court’s reasoning included the effect that a common order covering more than one assessment or financial year could impact a registered person’s right to obtain the benefit under Section 128 of the Andhra Pradesh GST Act and the right to invoke the statutory remedy of appeal against orders passed under Sections 73 or 74.
