Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible

Last updated: 23 October 2025

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in the case of S J Constructions v. The Assistant Commissioner and Others [W.P. Nos. 11028, 11206, 17671, 20792 of 2025, order dated September 17, 2025] held that a single show cause notice or composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. The Court quashed all such composite assessment and demand orders and clarified that fresh proceedings, if necessary, may only be initiated period-wise, with the limitation period accordingly extended.

Citation :
W.P. Nos. 11028, 11206, 17671, 20792 of 2025, order dated September 17, 2025

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Bimal Jain

Published in GST
Views : 26

Attached File : 671907_5883_s_j_constructions.pdf

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Composite Assessment or Show Cause Notices for Multiple Years under the GST Act Are Impermissible

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