https://www.taxtmi.com/caselaws?id=791037 A composite GST assessment order covering more than one assessment year was held unsustainable because the statutory scheme contemplates period-specific proceedings. Applying the previously settled view, the court treated a single show-cause notice or assessment for multiple tax periods as impermissible, set aside the composite order, and remanded the matter with liberty to initiate fresh year-wise proceedings. The period specified by the court was excluded for limitation purposes. en-us Wed, 18 Mar 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791037 A composite GST assessment order covering more than one assessment year was held unsustainable because the statutory scheme contemplates period-specific proceedings. Applying the previously settled view, the court treated a single show-cause notice or assessment for multiple tax periods as impermissible, set aside the composite order, and remanded the matter with liberty to initiate fresh year-wise proceedings. The period specified by the court was excluded for limitation purposes. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791037