AP HC Quashed Composite GST Assessment for Covering Multiple Years Together

Shirdi Sai Enterprises Vs Deputy Assistant Commissioner of State Tax (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed a writ petition challenging a GST assessment order dated 07.07.2023 on the ground that it impermissibly covered multiple assessment years through a single composite order. The petitioner was a registered person under the GST Act, whose registration had been cancelled on 23.02.2021 with effect from 08.02.2021, after which no business activity was carried on. The impugned assessment order covered three separate tax periods—2018–19, 2019–20, and 2020–21. T...