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 Top Stories

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

Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

Imported Marble Diversion Into Domestic Market Not Supported By Evidence: CESTAT Quashes 10.80 Crore Customs Duty Demand On EOU

Karnataka High Court Upholds GST Cross-Empowerment: State Tax Officers Can Act as ‘Proper Officers’ Under IGST Without Separate Notification

Luxury Pens Worth Rs. 30 Lakh Seized at Ahmedabad Airport

More like this

Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

Imported Marble Diversion Into Domestic Market Not Supported By Evidence: CESTAT Quashes 10.80 Crore Customs Duty Demand On EOU

Karnataka High Court Upholds GST Cross-Empowerment: State Tax Officers Can Act as ‘Proper Officers’ Under IGST Without Separate Notification

About us

Company

Categories