https://www.taxtmi.com/caselaws?id=791710 A single composite GST assessment order covering more than one financial year is impermissible where separate tax periods require separate proceedings. The Court applied the settled principle that a single show-cause notice or composite assessment order cannot validly relate to multiple assessment years or tax periods. On that basis, the composite assessment order was held unsustainable and set aside, while the respondents were left free to commence fresh proceedings separately for each relevant assessment year. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 15 May 2026 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791710 A single composite GST assessment order covering more than one financial year is impermissible where separate tax periods require separate proceedings. The Court applied the settled principle that a single show-cause notice or composite assessment order cannot validly relate to multiple assessment years or tax periods. On that basis, the composite assessment order was held unsustainable and set aside, while the respondents were left free to commence fresh proceedings separately for each relevant assessment year. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791710