Summary
- The Andhra Pradesh High Court has ruled that composite GST assessment orders covering multiple years are unsustainable, allowing the writ petition of Bluenine Infra Technologies Pvt Ltd.
- The court highlighted that the common show cause notice and order issued for tax periods 2021-22 to 2024-25 violated established legal principles from the S J Constructions case.
- The decision mandates that separate notices must be issued for each tax period, ensuring compliance with statutory rights under the APGST Act.
- This ruling could significantly impact how GST assessments are conducted, prompting the Revenue Department to report on composite orders issued post-S J Constructions.
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