2026 (7) TMI 1428

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....I JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : A Sarveswar Rao Counsel for the Respondent(S) : GP For Commercial Tax ORDER: Heard learned counsel for the petitioner. Also heard Mr. S A V Sai Kumar, learned Assistant Government Pleader for Commercial Tax. 2. Petitioner, a proprietorship firm registered under Goods and Services Tax Act, 2017 (for short "the Act") with GSTIN: 37A....

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....he Appellate Tribunal and instead of filing an appeal, the present writ petition is filed and the same cannot be entertained. 5. This Court has considered the submissions made and perused material on record. 6. Admittedly, order dated 23.02.2026 of the respondent No.1 covers the tax period of 2019-20, 2020-21 and 2021-222. At this stage, the learned counsel also submits that in fact, composi....

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....ain benefit under Section 128 of APGST Act as well as the right to invoke the remedy of appeal against the orders of assessment either under Section 73 or under Section 74 would get impacted if a common order is permitted to be issued in relation to more than one assessment / financial year. 18. In the circumstances, we are of the opinion that a single show cause notice or a single compos....