https://www.taxtmi.com/caselaws?id=468165 Composite adjudication covering distinct financial years under the CGST framework is impermissible where tax liability is proposed to be determined under Sections 73 or 74. The Kerala HC held that a single composite order for multiple years could prejudice the determination of tax due and was therefore not legally valid. Separate year-wise orders must be passed for each financial year covered by the composite show cause notice, and this must be done after granting an effective opportunity of hearing. The proceeding was consequently directed to be adjudicated afresh on a year-wise basis. en-us Mon, 10 Feb 2025 00:00:00 +0530 Sat, 18 Apr 2026 13:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468165 Composite adjudication covering distinct financial years under the CGST framework is impermissible where tax liability is proposed to be determined under Sections 73 or 74. The Kerala HC held that a single composite order for multiple years could prejudice the determination of tax due and was therefore not legally valid. Separate year-wise orders must be passed for each financial year covered by the composite show cause notice, and this must be done after granting an effective opportunity of hearing. The proceeding was consequently directed to be adjudicated afresh on a year-wise basis. Case-Laws GST Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468165