Composite GST Assessment for Multiple Tax Periods Held Invalid {Vishwa Vinayaka Build Tech vs. State of Andhra Pradesh [2026] 189 taxmann.com 921 (Andhra Pradesh)}
Facts:
Assessee, a GST-registered trader dealing in granite blocks, was issued a single composite assessment order covering three different tax periods 2020-21, April 2021–March 2022 and April 2022–March 2023. The order imposed 100% penalty for the periods.
Issue:
Whether a single/composite GST assessment order covering multiple tax periods is legally valid under Section 73 of the CGST/APGST Act.
Held:
The Andhra Pradesh High Court set aside the composite assessment order. It held that assessment proceedings must be undertaken separately for each tax period. A composite order covering multiple periods can prejudice the assessee’s statutory right of appeal, as each period gives rise to a separate cause of action and appealable order.
