High Court of Andhra Pradesh8 July 2026

P. Venkataramaniah & Co. v. Assistant Commissioner ST

For assessee

WRIT PETITION NO: 2136 OF 2025

The ruling in brief

Where a composite assessment order covering multiple tax periods was passed against a partnership firm providing works contract services to Government departments without issuing period-wise separate orders, such composite order was invalid and set aside, with liberty granted to initiate fresh proceedings through separate notices for each period in accordance with law

Provisions considered

Section 73, read with 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

Related rulings

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Related rulings

Delhi High Court25 Sept 2026

For revenue

P. Venkataramaniah & Co. v. Assistant Commissioner ST

The ruling in brief

Provisions considered

P. Venkataramaniah & Co. v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis