Goods and Service TaxArticle·28 July 2026
Composite GST orders invalid says AP HC
By J the App
Executive Summary
The Andhra Pradesh High Court set aside an Order-in-Original as they covered two financial years through a single composite adjudication.
The Court reaffirmed that separate proceedings are mandatory for each tax period and granted liberty to the Department to initiate fresh proceedings in accordance with law.
Domain | Indirect Tax | GST
Background
The petitioner, a works contract serv...
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