Summary
- The Andhra Pradesh High Court has quashed a composite GST assessment order imposing a 100% penalty on Vishwa Vinayaka Build Tech, covering multiple tax periods from 2020 to 2023.
- The Court ruled that such composite orders are unsustainable, referencing its earlier decision in S J Constructions vs. The Assistant Commissioner.
- The judgment emphasized the importance of separate assessments to protect the rights of registered persons under the APGST Act.
- Respondent No.3 is permitted to issue separate notices for relevant tax periods, contingent upon the petitioner depositing 30% of the penalty amount within six weeks.
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