https://www.taxtmi.com/caselaws?id=792154 A composite GST assessment order covering multiple financial years was treated as impermissible because a single assessment or show-cause process cannot validly span more than one tax period in the manner found in the cited precedent. The challenge was confined to that composite structure, and the assessment was therefore set aside. Fresh proceedings may be commenced separately for each assessment year, while the remaining grounds were left open. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792154 A composite GST assessment order covering multiple financial years was treated as impermissible because a single assessment or show-cause process cannot validly span more than one tax period in the manner found in the cited precedent. The challenge was confined to that composite structure, and the assessment was therefore set aside. Fresh proceedings may be commenced separately for each assessment year, while the remaining grounds were left open. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792154