https://www.taxtmi.com/caselaws?id=784558 Under GST law, a single show-cause notice or composite assessment order should not cover more than one tax period where separate assessment proceedings are required for each assessment year after the annual return due date. The composite order challenged on that basis was treated as unsustainable and set aside, with liberty to initiate fresh proceedings separately for each assessment year. en-us Wed, 31 Dec 2025 00:00:00 +0530 Wed, 07 Jan 2026 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784558 Under GST law, a single show-cause notice or composite assessment order should not cover more than one tax period where separate assessment proceedings are required for each assessment year after the annual return due date. The composite order challenged on that basis was treated as unsustainable and set aside, with liberty to initiate fresh proceedings separately for each assessment year. Case-Laws GST Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784558