AP HC Sets Aside GST Demand as Composite Assessment Covered Multiple Assessment Years

Akshaya Engineering And Project Services Vs State of Andhra Pradesh and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed a writ petition challenging an assessment order dated 13.04.2023 that covered the period from 2017-18 to 2021-22. The petitioner primarily contended that issuing a single assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017. The Court referred to an earlier Division Bench decision in W.P. No. 11028 of 2025 and connected matters, which held that a single show cause notice or a single composite assessment or...