AP HC Quashed Composite GST Assessment for Covering Multiple Years Together

The impugned assessment order covered three separate tax periods—2018–19, 2019–20, and 2020–21. On merits, the Court held that the assessment order was unsustainable as it covered three distinct assessment years in a single order. Accordingly, the impugned assessment order dated 07.07.2023 was set aside. The matter was remanded to the assessing authority with a direction to pass separate assessment orders for each assessment year independently. The impugned Order of assessment, dated 07.07.2023, as set out above covers three separate assessment years.