GST: Turnover relating to different states needs to be assessed separately

Jai Bharath Travels Vs Deputy Commissioner (St) (Andhra Pradesh High Court) Andhra Pradesh High Court held that turnover of same assessee in different states cannot be assessed by department of one State. Accordingly, turnover relating to bus business for the States of Andhra Pradesh, Telangana, Tamilnadu and Puducherry needs to be assessed separately. Facts- The petitioner challenges the Assessment, Penalty & Interest order passed by 1st respondent under the SGST and CGST Acts 2017 for the tax periods 2017-18, 2018-19, and 2019-20 (upto November 2019) as without jurisdiction, without auth...