AP High Court Invalidates Composite GST Assessment Order Spanning Multiple Financial Years

The Andhra Pradesh High Court recently delivered a crucial judicial pronouncement regarding the procedural boundaries of tax adjudications under the GST Act, 2017. In the notable legal dispute of Avika Steel Mart Vs Union of India, the judiciary examined whether the revenue authorities possess the statutory jurisdiction to issue a single, consolidated assessment order that encompasses multiple financial years.

This ruling serves as a significant safeguard for any assessee facing bundled tax demands, reinforcing the necessity for chronological segregation in tax assessments.

Background of the Dispute

The assessee, a formally registered corporate entity, became the subject of a unified tax assessment order issued by the commercial tax department on 22.11.2025. This specific administrative directive aggregated tax liabilities over a prolonged timeline, specifically covering the tax periods from November 2020 to October 2023.