https://www.taxtmi.com/caselaws?id=793497 A single composite GST assessment order cannot cover more than one tax period, and the permissible unit of assessment depends on whether the annual return due date has been reached. Applying its prior Division Bench view, the HC held that a single show-cause notice or composite assessment order for multiple financial years is not sustainable under the GST framework. The impugned assessment and appellate orders were set aside, and the revenue was left free to initiate fresh proceedings separately for each assessment year. en-us Wed, 31 Dec 2025 00:00:00 +0530 Wed, 17 Jun 2026 07:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793497 A single composite GST assessment order cannot cover more than one tax period, and the permissible unit of assessment depends on whether the annual return due date has been reached. Applying its prior Division Bench view, the HC held that a single show-cause notice or composite assessment order for multiple financial years is not sustainable under the GST framework. The impugned assessment and appellate orders were set aside, and the revenue was left free to initiate fresh proceedings separately for each assessment year. Case-Laws GST Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793497