High Court of Andhra Pradesh21 September 2026

Saptagiri Constructions v. Assistant Commissioner of Central Tax

For assessee

WRIT PETITION NO. 26644 OF 2026

The ruling in brief

Where registered taxpayer supplying works contract services to Government Departments was subjected to a single composite assessment order covering multiple years, such composite assessment was impermissible, so the impugned summary order was set aside and respondents could initiate fresh proceedings for each assessment year separately, with all consequential proceedings revoked

Provisions considered

CGST S.75

Section 75 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal

Where appellant's demand for excess ITC due to GSTR-3B and GSTR-2A mismatch was confirmed ex parte despite appellant facing FIR, judicial custody, and fire incident affecting office, absence of proper opportunity before both adjudicating and appellate authorities warranted remand for fresh hearing in interest of natural justice GST: Where demand for ITC denial was raised solely on GSTR-2A mismatch without invoice-wise or category-wise verification, despite assessee providing reconciliation, RCM credits, and supplier/CA certificates, complete disallowance was unwarranted, and authorities were required to verify supporting evidence including RCM claims and certificates, necessitating reconsideration of ITC eligibility on merits GST: Where supplier issued invoices for renting of immovable property within State but discharged tax under IGST instead of CGST and SGST and appellant availed ITC under CGST and SGST with tax paid to Government, such ITC was correctly availed as supply was intra-State, with no revenue loss, and invoices remained eligible for ITC under CGST and SGST

Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Saptagiri Constructions v. Assistant Commissioner of Central Tax

The ruling in brief

Provisions considered

Saptagiri Constructions v. Assistant Commissioner of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

R R Infrastructe Projects v. Shashi Bhushan Singh, Additional Commissioner, Grade II Appeal

Read the full analysis