https://www.taxtmi.com/forum/issue?id=120745 If a court strikes down a composite SCN and remands the matter, the department may rely on Section 75(3) of the CGST Act to obtain a fresh two year period to issue separate orders for each financial year, permitting reassessment for FY 2019 20 and 2020 21; limitation for issuing the SCN itself remains a distinct constraint and judicial views on composite SCNs are divided. en-us Sat, 31 Jan 2026 21:31:23 +0530 Sun, 01 Feb 2026 13:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120745 If a court strikes down a composite SCN and remands the matter, the department may rely on Section 75(3) of the CGST Act to obtain a fresh two year period to issue separate orders for each financial year, permitting reassessment for FY 2019 20 and 2020 21; limitation for issuing the SCN itself remains a distinct constraint and judicial views on composite SCNs are divided. Discussion-Forum GST Sat, 31 Jan 2026 21:31:23 +0530 https://www.taxtmi.com/forum/issue?id=120745