single assessment order for multiple year demand in a single SCN

[Sudhir Kumar]

Whether law strict to issue single assessment order for multiple year demand in a single SCN?

AI Summary

Multiple Tax Years, One Assessment: Consolidated Orders Valid When Reasons Clearly Articulated and Procedural Fairness Maintained A legal discussion forum explores the permissibility of issuing a single assessment order for multiple tax years under Service Tax and GST regimes. The consensus suggests that consolidated assessment orders are legally valid if they clearly articulate reasons for each tax period, provide fair opportunity for response, and maintain principles of natural justice. Key considerations include detailed reasoning, year-wise explanations, and adherence to procedural fairness.