2026 (6) TMI 878

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....2025<br>Writ Petition No. 34462/2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Srinivasa Rao Kudupudi Counsel for the Respondent(S): GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri Srinivasa Rao Kudupudi, learned counsel for the petitioner and the learned Government Pleader fo....

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....consequently, set aside the orders of assessment/appeals. 4. A Division Bench of this Court, in W.P.No.11028 of 2025 & batch, after considering the said question, had held that, a single show-cause notice or a single composite assessment order, cannot be passed, in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual r....