High Court of Andhra Pradesh13 August 2026

v. Assistant Commissioner of State Tax

For assessee

WRIT PETITION NO. 22817 OF 2026

The ruling in brief

Where a registered firm challenged a single composite assessment order covering multiple periods without separate orders for each period, such composite order was set aside on this ground alone, allowing respondents to initiate fresh proceedings for each period separately if so advised

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.

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Related rulings

Delhi High Court25 Sept 2026

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v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

v. Assistant Commissioner of State Tax

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