https://www.taxtmi.com/caselaws?id=791148 Under the GST framework, a composite show-cause notice and a composite assessment order covering multiple tax periods were held unsustainable where period-wise adjudication is required. The Court followed the existing Division Bench view that proceedings cannot be issued as a single notice or single order for more than one financial year in the manner adopted here. The impugned notice and assessment order were set aside, and fresh proceedings were permitted to be initiated separately for each assessment year. Other grounds were left open. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791148 Under the GST framework, a composite show-cause notice and a composite assessment order covering multiple tax periods were held unsustainable where period-wise adjudication is required. The Court followed the existing Division Bench view that proceedings cannot be issued as a single notice or single order for more than one financial year in the manner adopted here. The impugned notice and assessment order were set aside, and fresh proceedings were permitted to be initiated separately for each assessment year. Other grounds were left open. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791148