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    <title>2026 (4) TMI 1499 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A single composite GST assessment order covering more than one distinct tax period was held invalid because assessment under the GST framework must be made separately for each tax period. The Court treated the impugned order, which spanned several financial years, as unsustainable on that ground and set it aside. Other challenges were not adjudicated and were left open. Liberty was granted to initiate fresh proceedings separately for each assessment year.</description>
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      <description>A single composite GST assessment order covering more than one distinct tax period was held invalid because assessment under the GST framework must be made separately for each tax period. The Court treated the impugned order, which spanned several financial years, as unsustainable on that ground and set it aside. Other challenges were not adjudicated and were left open. Liberty was granted to initiate fresh proceedings separately for each assessment year.</description>
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