Single Composite GST Assessment Order for Mutiple Years Invalid: AP HC

Srivalli Shipping Andtransport Private Limited Vs Additional Commissioner of Central Tax (Andhra Pradesh High Court) The Andhra Pradesh High Court set aside a GST assessment order dated 29.12.2025 issued against the petitioner company because the order covered two financial years, namely 2018-19 and 2019-20, through a single composite assessment. The petitioner contended that passing one assessment order for multiple financial years violated Sections 73 and 74 of the GST Act, 2017. The Court referred to an earlier Division Bench judgment in W.P. No.11028 of 2025 and batch, which held that a si...