Andhra Pradesh High Court Quashes Composite GST Assessment Order Covering Multiple FY

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Andhra Pradesh High Court Quashes Composite GST Assessment Order Covering Multiple FY

GST

Published on

12/05/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has set aside a composite GST assessment order passed for multiple financial years, holding that a single assessment order covering several tax periods is contrary to the scheme of Sections 73 and 74 of the GST Act, 2017. The Division Bench comprising Justice R. Raghunandan Rao and Justice T.C.D. Sekhar…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Andhra Pradesh High Court Quashes Composite GST Assessment Order Covering Multiple FY

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