Composite GST Assessment Across Multiple Years Invalid: AP HC

Madeena Steels Vs Assistant Commissioner of State Taxes (Andhra Pradesh High Court) The petitioner, a registered company, challenged an assessment order dated 29.11.2022 covering the period from July 2017 to January 2022 and the appellate order dated 23.01.2025 dismissing its appeal. The primary ground pressed was that a single composite assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017. The Court noted that a Division Bench, in W.P. No. 11028 of 2025 and batch, had already held that a single show-cause notice or a composite assessment order can...