Venspra Impex v. the Deputy Commissioner(St)
Case brief
What is this about?
The High Court set aside a composite assessment order under Section 74 CGST Act that covered tax periods 2021-22 to 2024-25 in a single order. Relying on a co-ordinate bench decision in S.J. Constructions, the court held that a single assessment order cannot be passed for more than one tax period. The first respondent was permitted to issue separate notices and pass separate assessment orders for each tax period after giving due opportunity. The period from the impugned order to receipt of this order was excluded for limitation purposes.
What did the court decide?
Impugned composite assessment order dated 12.06.2026 set aside; first respondent permitted to issue separate notices and pass separate assessment orders for each tax period after due opportunity; limitation period excluded from date of impugned order to receipt of this order.