https://www.taxtmi.com/article/detailed?id=15287 The court concluded that a single show cause notice or composite assessment order aggregating more than one tax period or financial year is impermissible under the GST Act because Sections 73(3)-(4) and the statutory reference to "such tax periods" require separate, returned wise treatment; composite proceedings undermine period wise appellate rights and period specific penalty relief and therefore valid proceedings must be undertaken period wise with applicable procedural formalities. en-us Tue, 28 Oct 2025 08:37:01 +0530 Tue, 28 Oct 2025 08:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15287 The court concluded that a single show cause notice or composite assessment order aggregating more than one tax period or financial year is impermissible under the GST Act because Sections 73(3)-(4) and the statutory reference to "such tax periods" require separate, returned wise treatment; composite proceedings undermine period wise appellate rights and period specific penalty relief and therefore valid proceedings must be undertaken period wise with applicable procedural formalities. Articles Goods and Services Tax - GST Tue, 28 Oct 2025 08:37:01 +0530 https://www.taxtmi.com/article/detailed?id=15287