2026 (7) TMI 1511

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....H COURT - HC (Judgement / Order / Decisions)<br>Dated:- 8-7-2026<br>WRIT PETITION No. 2136 of 2025 - -<br>GST<br>THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR For the Appellant : Mr. S Suri Babu For the Respondent(s): GP For Commercial Tax ORDER The Court made the following order: Heard Mr. S. Suri Babu, learned Senior Counsel for the petiti....

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....is impermissible in Law under the provisions of Central Goods and Service Tax Act. He also placed reliance on the decision of a co-ordinate Bench of this Court in S.J. Constructions v. The Assistant Commissioner & Others (W.P No.11028 of 2025 & batch), dated 17.09.2025 wherein it was held as follows: "17. Section 74(3) is in parimateria with Section 73(3). However, sub- section (4) of Sec....

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....opinion 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 return or for more than one year if the due date for filing of annual return has been reached." 4. Learned Assistant Government Pleader has not disputed the legal posit....