AP HC Quashes GST Assessment as Single Order Covered Multiple Financial Years

A Square Associates Vs Deputy Assistant Commissioner Sti (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed the writ petition filed by A Square Associates challenging an assessment order dated 25.10.2025 issued in Form GST DRC-07 covering the period from 01.04.2018 to 25.03.2025. The petitioner primarily contended that a single composite assessment order covering more than one financial year was contrary to Sections 73 and 74 of the GST Act, 2017. The Court noted that a Division Bench of the same High Court, in W.P. No.11028 of 2025 and connected matters, had already examined th...