https://www.taxtmi.com/caselaws?id=789981 A single composite GST assessment order covering multiple financial years was held unsustainable because separate tax periods must be dealt with year-wise under the GST scheme. Relying on a prior Division Bench view that one show-cause notice or assessment order cannot span more than one tax period where distinct periods are required, the High Court set aside the impugned order. The matter was remanded with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation purposes. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789981 A single composite GST assessment order covering multiple financial years was held unsustainable because separate tax periods must be dealt with year-wise under the GST scheme. Relying on a prior Division Bench view that one show-cause notice or assessment order cannot span more than one tax period where distinct periods are required, the High Court set aside the impugned order. The matter was remanded with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation purposes. Case-Laws GST Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789981