High Court of Andhra Pradesh20 August 2026

Vishwa Vinayaka Build Tech v. State of Andhra Pradesh

For assessee

WRIT PETITION NO. 22163 OF 2026

The ruling in brief

Where GST-registered trader was subjected to a composite assessment order imposing 100 percent penalty covering multiple tax periods through a single order, such composite assessment was unsustainable as statutory scheme requires separate period-wise orders, and allowing composite orders impairs statutory rights of appeal and renders legislative provisions otiose, thus impugned order was set aside

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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Vishwa Vinayaka Build Tech v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Vishwa Vinayaka Build Tech v. State of Andhra Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis