High Court of Andhra Pradesh6 July 2026

Parsam Traders v. Assistant Commissioner of State Tax

For assesseeRemanded

WRIT PETITION NO. 2577 OF 2023

The ruling in brief

Where assessee was subjected to assessment for multiple tax periods and a common assessment order was passed clubbing separate periods under both CGST and APGST, such composite order was not sustainable and was liable to be set aside, requiring fresh proceedings period-wise in accordance with law

Provisions considered

CGST S.75

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.

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CGST S.75

Parsam Traders v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Parsam Traders v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Read the full analysis