2026 (10) TMI 1153

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.... COURT - TMI<br>ANDHRA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 30-9-2026<br>Writ Petition No. 27290 of 2026 - -<br>GST<br>HON'BLE SRI JUSTICE NINALA JAYASURYA AND HON'BLE SRI JUSTICE T.C.D.SEKHAR Counsel for the Petitioner : Mr. J.N Venkata Suresh Kumar Counsel for the Respondent : Mr. R. Kalyan Chakravarthy, GP For Commercial Tax ORDER PER SRI JUSTICE NINALA....

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....various averments made in the affidavit filed in support of the writ petition, made submissions inter alia that the order of respondent No.1 covering tax period for the different Assessment Years i.e., 2023-24 and 2024-25 (upto November, 2024) is not sustainable, in the light of the decision rendered by this Court in S J Constructions vs. The Assistant Commissioner & ors. (W.P No.11028 of 2025) da....

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....ted. 5. This Court has considered the submissions made and perused material on record. 6. Though several contentions were raised in the writ petition, this Court feels it not necessary to examine the same in detail. Suffice to state that impugned orders are liable to be set aside on the ground that the same is a composite order covering the tax periods 2023-24 and 2024-25 (upto November, 202....

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....sment 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 composite assessment order cannot be passed in relation to more than one tax period of either a month if the assessment is taken....