High Court of Andhra Pradesh17 September 2026

GSR Handlooms v. Assistant Commissioner ST

For assessee

WRIT PETITION NO. 26316 OF 2026

The ruling in brief

Where GST-registered assessee dealing in handloom sarees was subjected to a single composite summary assessment order covering multiple tax periods, such an order was not sustainable since a composite assessment across years is invalid, and fresh proceedings must be initiated separately for each assessment year

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.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

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GSR Handlooms v. Assistant Commissioner ST

The ruling in brief

Provisions considered

GSR Handlooms v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis