2026 (9) TMI 1090

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....llowing Order: (per Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax representing the respondents. 2. Petitioner is registered under Goods and Services Tax Act, 2017 (for short "the Act") with GSTIN:37AAECB9063F2ZK, is engaged in the business of trading in computers, peripherals and allied information-technology goods, aggrieved by common show cause notice in Form GST DRC-01 dated 06.01.2026 and composite order in Form GST DRC-07 dated 16.03.2026 issued by respondent No.4, filed the present writ petition on various grounds. 3. Learned counsel for the petitioner while referring to the various averments made in the affidavit....

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....ntain the term "such tax period". This non mention would not, in our opinion, make any difference to the aforesaid interpretation. Apart from this, there are certain other provisions, which would also have to be considered. Any interpretation of an Act should not result in some of the other provisions becoming otiose or reduced in scope. As rightly pointed out by the Hon'ble High Court at Madras, the right of a registered person to obtain 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. I....