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of <h1>Composite GST assessment covering multiple tax periods ruled invalid under ss. 73-74; orders set aside, fresh year-wise proceedings allowed</h1> A composite GST assessment order covering more than one tax period was challenged as contrary to ss. 73 and 74 of the GST Act, 2017. Relying on its prior ... Validity of single assessment order - challenge on the ground that a single assessment order passed, for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the G.S.T. Act, 2017 - HELD THAT:- A Division Bench of this Court in S.J. CONSTRUCTIONS, SUMA INFRA, M/S. SKS TRADERS, BHAARAT SCRAP TRADERS VERSUS THE ASSISTANT COMMISSIONER AND OTHERS, THE DEPUTY ASSISTANT COMMISSIONER IIST AND OTHERS, THE ADDITIONAL COMMISSIONER ST AND OTHERS. [2025 (9) TMI 1215 - ANDHRA PRADESH HIGH COURT], after considering the 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 the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order being a composite order. In that view of the matter the present Writ Petition is being disposed of on this ground of challenge, leaving open the other grounds of challenge. This Writ Petition is disposed of, setting aside the Order of assessment, dated 29.11.2022 as well as the Order of appeal, dated 23.01.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Issues: (i) Whether a single composite assessment order covering more than one tax period/assessment year is valid under Sections 73 and 74 of the G.S.T. Act, 2017.Analysis: The Court examined the validity of a single composite assessment order that covers multiple tax periods (more than one financial year). The question was considered in light of the scheme of assessment under the G.S.T. Act, 2017 and the requirements of Sections 73 and 74. The Court relied upon the principle that assessments must be framed in accordance with the statutory periods applicable to each tax period and noted the view expressed by a Division Bench that a single show-cause notice or a single composite assessment order cannot be issued in respect of more than one tax period where separate assessments are mandated by the statute. The petitioner's primary contention that a composite assessment spanning multiple years violates the statutory scheme was accepted, and the Court confined its decision to this substantive ground while leaving other pleaded grounds open.Conclusion: The composite assessment order covering multiple assessment years is invalid; the assessment order dated 29.11.2022 and the appellate order dated 23.01.2025 are set aside and the respondents are permitted to initiate fresh proceedings for each assessment year separately. The period from the impugned order till receipt of this order is excluded for limitation purposes.
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