2026 (7) TMI 1741

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....E SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner : J.N Venkata Suresh Kumar Counsel for the Respondent(S) : Gp For Commercial Tax ORDER:- PER JUSTICE NINALA JAYASURYA: The petitioner, a proprietary concern, was registered under the VAT regime and subsequently migrated to the GST regime with effect from 01.07.2017. It was allotted GST....

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....f 2025, dated 07.09.2025). 4. In the said decision, a Coordinate Bench of this Court, relying upon the decisions of the High Court of Madras and other High Courts, set aside the composite notice and the composite assessment orders and, consequently, allowed the writ petitions. The relevant portion of the order reads as follows: "17. Section 74(3) is in parimateria with Section 73(3). H....

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....ircumstances, 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." 5. In the light of the aforementioned decisi....