The Court followed its own earlier ruling in S J Constructions and held that a single composite order for tax periods 2023-24 and 2024-25 is invalid, as it impacts the rights of the registered person under Section 128 and the appellate remedy.
The Andhra Pradesh High Court has set aside a common assessment order covering tax periods 2023-24 and 2024-25 and the consequential appellate order, holding that a single composite assessment order cannot be passed in relation to more than one financial year [M/s Shilpaa Electrical Infra Tech (India) Ltd v. Deputy Assistant Commissioner of State Tax & Ors].
The Division Bench of Justice Ninala Jayasurya and Justice T.C.D. Sekhar relied upon the coordinate bench ruling in S J Constructions v. The Assistant Commissioner, which held that any interpretation permitting a composite order would render provisions such as Section 128 (waiver/reduction of penalty) and the right of appeal otiose or reduced in scope.
The Court observed that although the petitioner had availed the appellate remedy, since the original order itself was not sustainable, the appellate order against an invalid order was also liable to be set aside. Liberty was granted to the respondent to issue separate notices for each relevant tax period and proceed with fresh assessments in accordance with law.
2026-juristway.com-2959-HC(Andhra Pradesh)-GST | High Court of Andhra Pradesh | WP No. 27290 of 2026 | 30.09.2026
