https://www.taxtmi.com/highlights?id=99811 A single show-cause notice or composite assessment order cannot cover more than one tax period under Sections 73 and 74 of the GST Act, 2017. Following its earlier Division Bench view, the HC held that separate proceedings are required for each assessment year once the annual return due date has passed. As the impugned order covered multiple financial years in one proceeding, it was set aside. The Court did not examine the other grounds and left them open. Fresh proceedings may be initiated separately for each assessment year, with exclusion of the intervening period for limitation. en-us Fri, 15 May 2026 09:15:45 +0530 Fri, 15 May 2026 09:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99811 A single show-cause notice or composite assessment order cannot cover more than one tax period under Sections 73 and 74 of the GST Act, 2017. Following its earlier Division Bench view, the HC held that separate proceedings are required for each assessment year once the annual return due date has passed. As the impugned order covered multiple financial years in one proceeding, it was set aside. The Court did not examine the other grounds and left them open. Fresh proceedings may be initiated separately for each assessment year, with exclusion of the intervening period for limitation. Highlights GST Fri, 15 May 2026 09:15:45 +0530 https://www.taxtmi.com/highlights?id=99811