https://www.taxtmi.com/caselaws?id=791141 A single composite GST assessment order covering more than one financial year is impermissible where the assessment period must be treated year-wise after the annual return due date. The Andhra Pradesh High Court noted the earlier Division Bench view that a single show-cause notice or composite assessment order cannot cover multiple tax periods, and that the permissible unit of assessment depends on the relevant return cycle. On that basis, the impugned order was set aside, with liberty to proceed afresh separately for each assessment year; the remaining grounds were left open. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791141 A single composite GST assessment order covering more than one financial year is impermissible where the assessment period must be treated year-wise after the annual return due date. The Andhra Pradesh High Court noted the earlier Division Bench view that a single show-cause notice or composite assessment order cannot cover multiple tax periods, and that the permissible unit of assessment depends on the relevant return cycle. On that basis, the impugned order was set aside, with liberty to proceed afresh separately for each assessment year; the remaining grounds were left open. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791141