High Court of Andhra Pradesh15 July 2026

C. Eswara Reddy and Co. v. Joint Director, Office of the Directorate General of GST Intelligence

For assessee

WRIT PETITION NO. 18602 OF 2025

The ruling in brief

Where partnership firm engaged in works contract services was issued a composite Order-in-Original and Summary in Form GST DRC-07 for two financial years without separate notices for each tax period, such orders covering multiple tax periods were invalid in law and were set aside, as separate adjudications for each period are required under GST law

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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C. Eswara Reddy and Co. v. Joint Director, Office of the Directorate General of GST Intelligence

The ruling in brief

Provisions considered

C. Eswara Reddy and Co. v. Joint Director, Office of the Directorate General of GST Intelligence

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