2026 (7) TMI 823

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....>Writ Petition No. 16611/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA Counsel for the Petitioner : Pasupuleti Venkata Prasad Counsel for the Respondent(S) : Santhi Chandra PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: Heard Sri P. Venkata Prasad, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Couns....

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....ause 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 return or for more than one year if the due date for filing of annual return has been reached. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the ....

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....ted 23.09.2024 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. This order is subject to the condition of the petitioner depositing 20% of the disputed tax, within a period of six (06) weeks. Any payment made or any amount recovered from the petitioner, after the passing of the impugned order, shall be adjust....