https://www.taxtmi.com/caselaws?id=792152 A single composite GST assessment order covering more than one financial year was found unsustainable because the GST framework contemplates separate treatment for distinct tax periods. The court applied the view that a single show-cause notice or composite assessment order cannot validly span multiple assessment years where separate proceedings are required. On that basis, the order was set aside and liberty was given to initiate separate proceedings for each assessment year, while the remaining grounds were not adjudicated. en-us Wed, 29 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792152 A single composite GST assessment order covering more than one financial year was found unsustainable because the GST framework contemplates separate treatment for distinct tax periods. The court applied the view that a single show-cause notice or composite assessment order cannot validly span multiple assessment years where separate proceedings are required. On that basis, the order was set aside and liberty was given to initiate separate proceedings for each assessment year, while the remaining grounds were not adjudicated. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792152