https://www.taxtmi.com/caselaws?id=791036 A single composite GST assessment order covering more than one financial year is unsustainable where the statute requires period-wise assessment. The document notes that a composite show-cause notice or assessment order should not span multiple tax periods if each year must be dealt with separately. On that basis, the impugned order was set aside, and the respondents were permitted to initiate fresh proceedings separately for each assessment year. en-us Wed, 11 Mar 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791036 A single composite GST assessment order covering more than one financial year is unsustainable where the statute requires period-wise assessment. The document notes that a composite show-cause notice or assessment order should not span multiple tax periods if each year must be dealt with separately. On that basis, the impugned order was set aside, and the respondents were permitted to initiate fresh proceedings separately for each assessment year. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791036