High Court of Andhra Pradesh6 August 2026

PR Industries v. Assistant Commissioner ST

For assessee

WRIT PETITION NO. 22160 OF 2026

The ruling in brief

Where tax determination proceedings for several periods were concluded by a single composite assessment order, such composite order was impermissible under GST law and accordingly set aside, with authorities permitted to issue separate period-wise orders after providing due opportunity and all consequential proceedings revoked

Provisions considered

CGST S.74

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.

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PR Industries v. Assistant Commissioner ST

The ruling in brief

Provisions considered

PR Industries v. Assistant Commissioner ST

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

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

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

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

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand