High Court of Andhra Pradesh19 August 2026

Bluenine Infra Technologies (P.) Ltd. v. State of Andhra Pradesh

For assessee

WRIT PETITION NO. 23506 OF 2026

The ruling in brief

Where GST-registered dealer trading in computers and related goods was issued a single show cause notice and composite assessment order covering multiple tax periods, such composite proceedings were unsustainable since law prohibits issuance of a single notice or order for more than one tax period, resulting in setting aside of impugned composite order

Provisions considered

Section 73, read with section 74, 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.

The ruling in brief

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Delhi High Court29 Sept 2026

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Bluenine Infra Technologies (P.) Ltd. v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Bluenine Infra Technologies (P.) Ltd. v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis