2026 (4) TMI 986

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....ent Order dated 30.12.2023 in A.O. No. AD370322007454F (Ex.P-1), for the tax period, from 07/2017 to 03/2022, passed by the 2nd Respondent herein, under the Andhra Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act"); Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017 (IGST Act), followed by formal summary of the Orders in Form GST DRC-07 Dt. 30.12.2023 (Ex.P-2 Colly), as illegal, arbitrary, without jurisdiction, contrary to provisions of Section 5 of the CGST Act read with the Circular No. 31/05/2018-GST, dt.09.02.2018, which was initially stated to be accepted by the State and notified that "Central Circular is Applicable Mutatis Mutandis" in the official website-A....

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....e of SJ Constructions (supra) discussed decisions rendered by the High Court of Karnataka, Madras and Kerala to the effect that a single composite assessment year cannot be passed for more than one financial year. It also took into consideration contrary view expressed by the High Court of Delhi. After detailed discussion of said decisions and relevant provisions i.e., Section 2(97), 2(106), 39(1) & (2), Section 44(1), Sections 73 and 74 of the Act, it was concluded as under:- 16. For this purpose, Section 73(3) and (4) are relevant. Under Section 73(3) the notice that has to be issued can be for "any period". The Hon'ble High Court of Delhi, in the aforesaid judgment, had held that the term "any period" cannot be restricted to a s....

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....o be considered. Any interpretation of an Act should not result in some of the other provisions becoming otiose or reduced in scope. As rightly pointed out by the Hon'ble High Court at Madras, the right of a registered person to obtain benefit under Section 128 of APGST Act as well as the right to invoke the remedy of appeal against the orders of assessment either under Section 73 or under Section 74 would get impacted if a common order is permitted to be issued in relation to more than one assessment / financial year. 18. In the circumstances, we are of the opinion 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 t....