Single Assessment Order For Multiple AYs Set Aside | HC

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Single Assessment Order Multiple AYs Set Aside

Case Details: Shirdi Sai Enterprises vs. Deputy Assistant Commissioner of State Tax [2026] 182 taxmann.com 354 (Andhra Pradesh)

Judiciary and Counsel Details

  • R Raghunandan Rao & T.C.D. Sekhar, JJ.
  • J.N Venkata Suresh Kumar for the Petitioner.

Facts of the Case

The petitioner challenged a single composite assessment order passed covering three assessment years. The petitioner’s registration was cancelled, and it had not carried on any further business thereafter. It was contended that the impugned order was impermissible as it covered three separate assessment years. It was submitted that the composite order be set aside and separate orders be passed for each assessment year. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the impugned assessment order covered three separate assessment and a composite order was not permissible. It was held that the composite assessment order was required to be set aside and the matter remanded to the assessing authority for passing appropriate orders for each assessment year separately. The Court noted that Section 73 read with Sections 74 and 2(97) of the CGST Act/Andhra Pradesh GST Act mandates separate adjudication for each assessment year, and therefore directed the assessing authority to pass fresh orders.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied