Case Law Analysis
|Andhra Pradesh High Court
Sections 73 and 74 CGST Act | Composite Assessment Across Multiple Financial Years Violates Procedural Mandate : Andhra Pradesh HC
The Andhra Pradesh High Court has struck down a single GST assessment order spanning four financial years, holding that each tax period requires a separate proceeding under Sections 73 and 74. This ruling protects businesses from coercive, bundled assessments and reinforces the statutory requirement for year-specific scrutiny, impacting all taxpayers subject to retrospective GST audits.