https://www.taxtmi.com/caselaws?id=789917 Under the GST enactments, notices and assessments under Sections 73 and 74 must relate to a specific tax period, and a composite proceeding covering multiple assessment years is not sustainable in law. Applying the binding interpretation already accepted by the parties, the Andhra Pradesh HC held that a single composite show cause notice and a single composite assessment order could not validly cover different assessment years. Because the impugned proceedings were issued as composite actions for multiple years, both the notice and the assessment order were invalid, and the petitioner succeeded. en-us Mon, 30 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789917 Under the GST enactments, notices and assessments under Sections 73 and 74 must relate to a specific tax period, and a composite proceeding covering multiple assessment years is not sustainable in law. Applying the binding interpretation already accepted by the parties, the Andhra Pradesh HC held that a single composite show cause notice and a single composite assessment order could not validly cover different assessment years. Because the impugned proceedings were issued as composite actions for multiple years, both the notice and the assessment order were invalid, and the petitioner succeeded. Case-Laws GST Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789917