https://www.taxtmi.com/caselaws?id=778726 The text addresses whether a single composite assessment order can cover more than one tax period, concluding that permitting a common order across multiple assessment years would conflict with related provisions and impair statutory rights to obtain benefits and remedies; therefore a single composite show cause notice or assessment cannot cover more than one tax period and orders combining different years are set aside, leaving authorities free to initiate fresh assessment proceedings separately for each assessment year. The analysis relies on principles of statutory harmony and avoids interpretations that render other provisions otiose. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 24 Jun 2026 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778726 The text addresses whether a single composite assessment order can cover more than one tax period, concluding that permitting a common order across multiple assessment years would conflict with related provisions and impair statutory rights to obtain benefits and remedies; therefore a single composite show cause notice or assessment cannot cover more than one tax period and orders combining different years are set aside, leaving authorities free to initiate fresh assessment proceedings separately for each assessment year. The analysis relies on principles of statutory harmony and avoids interpretations that render other provisions otiose. Case-Laws GST Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778726