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CDJ 2026 APHC 1051
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| Court : High Court of Andhra Pradesh |
| Case No : Writ Petition No. 16732 of 2026 |
| Judges: THE HONOURABLE CHIEF JUSTICE LISA GILL & THE HONOURABLE MR. JUSTICE R RAGHUNANDAN RAO |
| Parties : Rambo Infra Versus Assistant Director & Others |
| Appearing Advocates : For the Petitioner: J.N. Venkata Suresh Kumar, Advocate. For the Respondent: ---------- |
| Date of Judgment : 25-06-2026 |
| Head Note :- |
GST Act, 2017 - Section 74 -
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| Summary :- |
1. Statutes / Acts / Rules / Orders Mentioned:
- Section 73 of the GST Act, 2017
- Section 74 of the GST Act, 2017
- GST Act, 2017
2. Catch Words:
- limitation
3. Summary:
The petitioner, a registered company, challenged a composite GST assessment order covering April 2019 to March 2024, alleging violation of Sections 73 and 74 of the GST Act, 2017. A Division Bench previously held that a single show‑cause notice or assessment cannot span multiple tax periods. Relying on this principle, the Court set aside the impugned assessment and summary orders dated 27‑02‑2026 and remanded the matter for fresh assessments for each year. Related notices and orders dated 08‑08‑2025, 20‑08‑2025, 21‑08‑2025, and 20‑02‑2026 were also annulled, and coercive steps such as attachment were vacated. The period between the impugned order and this judgment is excluded for limitation purposes. No costs were awarded, and pending applications stand closed.
4. Conclusion:
Petition Allowed |
| Judgment :- |
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R. Raghunandan Rao, J.
P C :-
1. Heard Sri J. N. Venkata Suresh Kumar, learned counsel for petitioner and Sri Santhi Chandra, learned Standing Counsel for respondents.
2. The petitioner is a registered Company, which has been served with an order of assessment and summary order, dated 27.02.2026, passed by 1st respondent. These orders of assessment cover the period from April, 2019 to March, 2024.
3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the GST Act, 2017, and consequently, set aside the impugned order of assessment.
4. A Division Bench of this Court, in W.P.No.11028 of 2025 & batch, after considering said question, had held that, a single show-cause notice or a single composite assessment order, cannot be passed, in relation to more than one tax period of either a month if assessment is taken up before due date for filing of annual return or for more than one year if due date for filing of annual return has been reached.
5. The petitioner has raised various grounds of challenge. However, petitioner is pressing the primary ground of the order of assessment being a composite order of assessment. In that view of the matter, the present Writ Petition is being disposed of, on this ground of challenge, leaving open other grounds of challenge.
6. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment and the summary order, dated 27.02.2026 and remand back to respondents, leaving it open to respondents to initiate fresh proceedings, for each assessment year separately. Consequently, the Intimation of Tax Ascertained, dated 08.08.2025, the show-cause notice, dated 20.08.2025 and the impugned orders dated 21.08.2025 & 20.02.2026 are also set aside. Coercive steps taken against the petitioner, including attachment, for recovery of the dues under this order shall also stand set aside.
7. Needless to say, the period from the date of issuance of the impugned order of assessment till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
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