2026 (7) TMI 1756

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....ions)<br>Dated:- 15-7-2026<br>Writ Petition No. 19192/2026 - -<br>GST<br>HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : Anil Kumar Bezawada Counsel for the Respondent(S) : Gp For Commercial Tax, Mr. S.V. S. S. Siva Ram, (Sc For Vmc) ORDER: PER HON'BLE SRI JUSTICE NINALA JAYASURYA: Heard learned counsel for the petitioner....

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.... tax period 2021-22 to 2024-25 covering multiple tax periods 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 p....

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....nancial year. 18. In the circumstances, we are of the 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. Learne....