AP HC Sets Aside Composite GST Assessment Order Covering Multiple Tax Periods

Shri Vannappa Boya Vs Assistant Commissioner of Central Tax (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed the writ petition filed by Shri Vannappa Boya, challenging an assessment order dated April 18, 2024, issued by the Assistant Commissioner of Central Tax. The impugned order covered two separate and distinct tax periods: 2018-2019 and 2021-2022. The court’s decision hinged on a procedural flaw, not the merits of the tax demand. The petitioner’s counsel relied on a controlling judicial precedent of the same court, established in W.P.No.11028 of 2025 and batch ...