AP HC Sets Aside GST Assessment Because Single Order Covered Multiple Financial Years

Avika Steel Mart Vs Union of India (Andhra Pradesh High Court) In this case before the Andhra Pradesh High Court, the petitioner challenged an assessment order dated 22.11.2025 passed by the tax authorities under the  CGST Act 2017 . The assessment order covered the period from November 2020 to October 2023. The petitioner contended that a single assessment order covering more than one financial year was contrary to Sections 73 and 74 of the GST Act. The petitioner relied on an earlier Division Bench judgment of the High Court rendered in W.P. Nos.11028 of 2025 and connected matters, wherei...