https://www.taxtmi.com/caselaws?id=792151 A single composite assessment order covering more than one financial year was held unsustainable because, once the annual return due date had passed, a single show-cause notice or composite assessment could not be issued for multiple tax periods. The impugned order covering several assessment years was set aside on that ground. The other objections were left open, and the respondents were permitted to commence fresh proceedings separately for each assessment year. The period between the impugned order and receipt of the present order was directed to be excluded for limitation purposes. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792151 A single composite assessment order covering more than one financial year was held unsustainable because, once the annual return due date had passed, a single show-cause notice or composite assessment could not be issued for multiple tax periods. The impugned order covering several assessment years was set aside on that ground. The other objections were left open, and the respondents were permitted to commence fresh proceedings separately for each assessment year. The period between the impugned order and receipt of the present order was directed to be excluded for limitation purposes. Case-Laws GST Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792151