https://www.taxtmi.com/caselaws?id=777967 GST proceedings cannot be clubbed across multiple financial years in a single show cause notice or adjudication. Applying its earlier view, the HC held that assessment and rectification proceedings must be confined to the relevant tax period, and that a composite order covering July 2017 to March 2023 was without jurisdiction. The impugned assessment order and the consequential rectification rejection order were quashed, with liberty reserved to the respondent to commence separate proceedings for each financial year. en-us Fri, 22 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777967 GST proceedings cannot be clubbed across multiple financial years in a single show cause notice or adjudication. Applying its earlier view, the HC held that assessment and rectification proceedings must be confined to the relevant tax period, and that a composite order covering July 2017 to March 2023 was without jurisdiction. The impugned assessment order and the consequential rectification rejection order were quashed, with liberty reserved to the respondent to commence separate proceedings for each financial year. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777967