High Court of Andhra Pradesh4 August 2026

Bindu Recepies (P.) Ltd. v. Union of India

For assessee

WRIT PETITION NO. 21718 OF 2026

The ruling in brief

Where registered manufacturer of bakery and confectionery products was subjected to a single composite assessment order for multiple tax periods from 2019 to 2022, issuance of a composite order covering more than one tax period was found impermissible, rendering such order invalid and liable to be set aside, and writ petition challenging composite order was allowed

Provisions considered

CGST S.73

Section 73 of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Bindu Recepies (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Bindu Recepies (P.) Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal