https://www.taxtmi.com/caselaws?id=801210 Sections 74(3) and 74(4) of the Andhra Pradesh Goods and Services Tax Act, 2017 preclude a single show-cause notice or composite assessment order from covering multiple tax periods or more than one assessment year after the annual-return due date. An assessment combining two assessment years was invalid, and its appellate affirmation could not continue. The relevant periods may instead be addressed through separate notices and assessments in accordance with law after affording the assessee an opportunity to be heard. en-us Wed, 30 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801210 Sections 74(3) and 74(4) of the Andhra Pradesh Goods and Services Tax Act, 2017 preclude a single show-cause notice or composite assessment order from covering multiple tax periods or more than one assessment year after the annual-return due date. An assessment combining two assessment years was invalid, and its appellate affirmation could not continue. The relevant periods may instead be addressed through separate notices and assessments in accordance with law after affording the assessee an opportunity to be heard. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801210