Separate GST assessments for each tax period required; disposed appeal does not automatically bar writ challenge to the original order

Under the GST framework described, a single show-cause notice or composite assessment order should not cover multiple tax periods where separate period-wise adjudication is required. The assessment order covering 2017-18 and 2018-19 was therefore treated as unsustainable and required to be set aside, with fresh proceedings conducted separately for each assessment year. The notes also state that disposal of a statutory appeal does not, by itself, bar a writ challenge to the original assessment order. The matter was consequently remitted for separate proceedings, subject to directions on deposit and adjustment of tax already paid or recovered.

---

---

Issues: (i) Whether a single composite assessment order covering more than one tax period could be sustained under the GST regime; (ii) Whether the writ challenge to the original assessment order remained maintainable after dismissal of the statutory appeal.

Issue (i): Whether a single composite assessment order covering more than one tax period could be sustained under the GST regime.

Analysis: The challenge was confined to the validity of a single assessment order covering the periods 2017-18 and 2018-19. The governing view applied was that a single show-cause notice or composite assessment order cannot be passed in relation to more than one tax period, and separate proceedings are required for each relevant assessment period.

Conclusion: The composite assessment order was not sustainable and was set aside.

Issue (ii): Whether the writ challenge to the original assessment order remained maintainable after dismissal of the statutory appeal.

Analysis: The objection that the petitioner had already availed the appellate remedy and failed was rejected by following the earlier view that a challenge to the original order remains maintainable even after the appeal has been disposed of.

Conclusion: The writ petition was maintainable notwithstanding the disposal of the appeal.

Final Conclusion: The assessment order was quashed and the matter was remitted for fresh proceedings to be taken separately for each assessment year, with directions concerning deposit and adjustment of tax already paid or recovered.

Ratio Decidendi: Under the GST framework, a single assessment proceeding cannot validly cover multiple tax periods where separate period-wise adjudication is required, and the existence of a disposed statutory appeal does not by itself bar a writ challenge to the original assessment order.

---