Andhra Pradesh HC Quashes GST Assessment Orders for Clubbing Multiple Financial Years

S J Constructions Vs Assistant Commissioner and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court delivered a common order on multiple writ petitions filed by registered persons under the Goods and Services Tax (GST) regime, including S J Constructions, challenging various assessment and appeal orders. Grounds of Challenge The petitioners challenged the impugned orders primarily on four grounds: 1. Lack of Signature on the orders. 2. Lack of DIN number on the orders. 3. Bunching of assessment years/tax periods into a single, composite show cause notice (SCN). 4....