Single GST notice for more than one tax period not tenable when assessment done before due date of annual return

Advertisement S J Constructions Vs Assistant Commissioner And Others (Andhra Pradesh High Court) Andhra Pradesh High Court held that single GST show cause notice cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. Facts- The present petition is preferred by the petitioner mainly contesting the orders of assessment, on the grounds of lack of signature and lack of DIN number. Apart from this, the petiti...