Andhra Pradesh High Court
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High Courts
Rulings of the High Court of Andhra Pradesh, newest first.
5 rulings found
Andhra Pradesh High Court
Where petitioner received a single composite assessment order under section 74 covering multiple tax periods, such composite adjudication was impermissible as each tax period requires distinct notice and adjudication, making impugned consolidated assessment unsustainable, thus same was to be set aside with liberty to issue separate notices for each period
Andhra Pradesh High Court
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
Andhra Pradesh High Court
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
Andhra Pradesh High Court
Where registered firm was assessed for multiple financial years under a single composite order in proceedings alleging fraud under Section 74, such order was invalid as each tax period requires separate adjudication, so composite order was unsustainable and impugned order was set aside with liberty to issue separate orders for each period in accordance with law
Andhra Pradesh High Court
Where assessee’s reply to Section 74 SCN was not considered and mandatory hearing under Section 75(4) was not granted, same vitiated DRC-07 assessment; as hearing was required where adverse decision was contemplated, order and consequential proceedings were unsustainable and were to be quashed. GST: Violation of natural justice and failure to grant mandatory hearing under Section 75(4) rendered assessment under Section 74 legally unsustainable; consequently, endorsement rejecting statutory appeal as time-barred could not survive, and assessment with all consequential proceedings was to be set aside