https://www.taxtmi.com/caselaws?id=793504 A composite notice or order covering multiple assessment years was held unsustainable where year-wise proceedings were required. The HC accepted the challenge in light of binding Division Bench authority, quashed the impugned order, and allowed the respondent to start afresh by issuing separate notices for the relevant assessment years. The intervening period was directed to be excluded for limitation purposes, preserving the ability to initiate fresh proceedings in accordance with law. en-us Tue, 26 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793504 A composite notice or order covering multiple assessment years was held unsustainable where year-wise proceedings were required. The HC accepted the challenge in light of binding Division Bench authority, quashed the impugned order, and allowed the respondent to start afresh by issuing separate notices for the relevant assessment years. The intervening period was directed to be excluded for limitation purposes, preserving the ability to initiate fresh proceedings in accordance with law. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793504