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of <h1>Composite tax assessment order spanning three years rejected; lack of service excused delay, matter remanded for separate yearly orders.</h1> In a writ challenging an assessment order covering three assessment years, the HC held that, absent any proof of service of the impugned order on the ... Inordinate delay in the petitioner approaching this Court - petitioner claims of no delay due the delayed service of order - HELD THAT:- A perusal of the material placed before this Court does not show any proof of service of the impugned order, dated 07.07.2023, on the petitioner. In such circumstances, the High Court is mandated to accept the delay in the petitioner approaching this Court. The impugned Order of assessment, dated 07.07.2023, covers three separate assessment years. Such a composite order in relation to three separate years is impermissible in view of the Judgment of a Division Bench of this Court, in W.P.No.11028 of 2025 & batch, in the case of SJ Constructions Vs. The Assistant Commissioner & Ors.[2025 (9) TMI 1215 - ANDHRA PRADESH HIGH COURT]. The matter is remanded back to the assessing authority to pass an appropriate order for each assessment year separately - petition allowed by way of remand. A registered person under the GST Act had its registration cancelled on 23.02.2021 with effect from 08.02.2021 and thereafter ceased business. The writ challenged an assessment order dated 07.07.2023 covering 2018-19, 2019-20 and 2020-21, contending that a composite assessment for multiple years is impermissible under the Division Bench ruling in *SJ Constructions v. Assistant Commissioner & Ors.* On delay, the revenue argued the petition was belated, while the petitioner asserted non-service and knowledge only when recovery steps were initiated in 2025. The record showed postal covers returned for 'not being available' or 'refused,' but the Court found 'does not show any proof of service of the impugned order' and therefore accepted the explanation for delay. On merits, the Court held the impugned order 'covers three separate assessment years' and 'Such a composite order... is impermissible' in light of *SJ Constructions*. The assessment order was set aside and remanded with directions to pass separate orders for each assessment year, and the period from 07.07.2023 until receipt of this order was directed to be excluded for limitation.
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