S J Constructions Vs Assistant Commissioner And Others
Date: September 16, 2025
Subject Matter
A Single GST Assessment Order Cannot be Passed for Multiple Financial Years
Summary
This common order addresses multiple writ petitions filed by registered GST taxpayers who challenged their assessment orders on several grounds. The primary issue was whether a single, composite show cause notice and a single assessment order could b…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT As a common issue has been raised in all these writ petitions, they are being disposed of by way of this common order. 2. Heard Sri M.V.J.K. Kumar, learned counsel appearing for the petitioner in all the writ petitions and learned Government Pleader for Commercial Tax appearing for the respondents in all the writ petitions. 3…