Parsam Traders v. Assistant Commissioner of State Tax
The ruling in brief
Parsam Traders (Writ Petition No. 2577 of 2023) obtained relief from the High Court of Andhra Pradesh at Amaravati on 6 July 2026. The Assistant Commissioner passed a common assessment order for 2018-19, 2019-20, and 2020-21 under CGST and APGST, clubbing periods contrary to established Division Bench precedent. The court set aside the composite and related unsigned orders without merits examination, directed separate notices per period, and required the petitioner to deposit 20% of disputed tax within eight weeks given the 2022 assessment date. Outcome favoured the assessee on procedure. Unsigned orders and composite periods remain fatal flaws in this forum. Not legal advice. Disposed on 2026-07-06, the High Court recorded as recorded in the order in the writ petition. Central provisions engaged included CGST S.75. Chartered accountants should map period-wise limitation, personal hearing, and appeal under Section 107 when advising on replies, deposits, or writ versus appeal strategy. This editorial summary is for professional research and is not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.75 — General provisions relating to determination of tax.
Source documents
Similar rulings
In favour of the assessee; matter remanded
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