Composite GST assessment orders covering multiple financial years are impermissible; separate proceedings are required for each tax period.

A single composite GST assessment order covering more than one financial year was held impermissible. The Court applied the earlier Division Bench view that a show-cause notice or assessment order must relate to a single tax period, and separate proceedings are required for each assessment year. The composite Order-in-Original was set aside, and the matter was remanded for fresh assessment proceedings year-wise. The Court also directed exclusion of the intervening period for limitation purposes.

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Issues: Whether a single composite assessment order covering more than one financial year under the GST regime is sustainable.

Analysis: The challenge was confined to the contention that one assessment order could not validly cover multiple financial years. Relying on the earlier Division Bench view, the Court treated a single show-cause notice or composite assessment order as impermissible where it relates to more than one tax period, and held that separate proceedings are required for each assessment year.

Conclusion: The composite Order-in-Original was set aside and the matter was remanded for fresh proceedings for each assessment year separately, with exclusion of the intervening period for limitation.

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