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

HomeGSTSingle Assessment Order For Several Tax Periods Violates S. 73, 74 of...

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

GST

Published on

03/01/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Several Tax Periods

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

Membership Required

Latest articles

Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties

ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...

China Plans New Gold Import Rules as Bullion Imports Surge

Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT

More like this

Investigation Statements Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Penalties

ANTI-NARCOTICS DRIVE IN KERALA – RECOVERY OF SYNTHETIC DRUGS FROM A WOMAN’S PRIVATE PART – THE APPLICABILITY OF SECTION 50 OF THE NDPS ACT,...

China Plans New Gold Import Rules as Bullion Imports Surge

About us

Company

Categories