Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC

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Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC

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Published on

03/01/2026

By Mariya Paliwala

Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC

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The Andhra Pradesh High Court at Amaravati has quashed a composite GST assessment order covering multiple financial years, holding that such an approach is contrary to the scheme of Section 73 and 74 of the CGST Act. The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar ruled that a single assessment order or…

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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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Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC

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