Venkata Naga Sai Stone Crushers Vs Assistant Commissioner (Andhra Pradesh High Court)
The petitioner challenged an assessment order dated 29.12.2025 passed under the GST Act covering the tax periods from 2021-2022 to 2023-2024. Although multiple grounds were raised, the petitioner primarily contended that passing a single assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017.
The High Court noted that a Division Bench of the Court, in W.P. No.11028 of 2025 & batch, had already held that a single show cause notice or a single composite assessment order cannot be issued for more than one tax period, whether for more than one month where assessment is undertaken before the due date for filing the annual return, or for more than one year where the due date for filing the annual return has been reached.
Since the petitioner confined the challenge to the composite nature of the assessment order, the Court disposed of the writ petition on that ground alone, leaving all other grounds of challenge open.
Accordingly, the High Court set aside the impugned assessment order dated 29.12.2025 and granted liberty to the respondents to initiate fresh proceedings separately for each assessment year. The Court also directed that the period from the date of the impugned order until the date of receipt of the present order shall be excluded for the purpose of limitation. No order was made as to costs, and the pending miscellaneous applications, if any, were closed.
