This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Composite GST Assessment Order Set Aside as It Covered Multiple Financial Years
Case Law Details
- Case Name
- Bhaarat Group Pvt. Ltd. Vs Assistant Commissioner ST (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Bhaarat Group Pvt. Ltd. Vs Assistant Commissioner ST (Andhra Pradesh High Court)
In Bhaarat Group Pvt. Ltd. Vs Assistant Commissioner ST, the Andhra Pradesh High Court considered the validity of a composite GST assessment order covering multiple financial years. The petitioner challenged the assessment order dated 05.07.2022 passed by the respondent authority for the period from 2017-2018 to 2021-2022.
The petitioner raised several grounds but primarily contended that issuance of a single assessment order for more than one financial year violated Sections 73 and 74 of the GST Act, 2017. The pe...
Author Info
