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    <title>MULTIPLE YEAR ASSEMENT IN ONE ORDER U/S 73</title>
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    <description>The core issue is whether a single assessment order for multiple financial years is procedurally valid given statutory preference for year wise proceedings and whether failure to upload FORM GST DRC 01 and FORM GST DRC 07 on the portal (despite email service) invalidates the assessment; remedies include seeking portal upload and filing appeal in paper form to preserve rights.</description>
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      <description>The core issue is whether a single assessment order for multiple financial years is procedurally valid given statutory preference for year wise proceedings and whether failure to upload FORM GST DRC 01 and FORM GST DRC 07 on the portal (despite email service) invalidates the assessment; remedies include seeking portal upload and filing appeal in paper form to preserve rights.</description>
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