https://www.taxtmi.com/caselaws?id=794937 Under the GST framework, a single show-cause notice or composite assessment order cannot cover multiple tax periods; separate period-wise proceedings are required. A composite assessment for 2017-18 and 2018-19 was therefore unsustainable, requiring fresh separate proceedings for each assessment year. A writ challenge to the original assessment order remains maintainable despite disposal of a statutory appeal, as the prior appellate outcome does not itself bar review of the original order. Tax already paid or recovered is subject to directions for deposit and adjustment in the fresh proceedings. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794937 Under the GST framework, a single show-cause notice or composite assessment order cannot cover multiple tax periods; separate period-wise proceedings are required. A composite assessment for 2017-18 and 2018-19 was therefore unsustainable, requiring fresh separate proceedings for each assessment year. A writ challenge to the original assessment order remains maintainable despite disposal of a statutory appeal, as the prior appellate outcome does not itself bar review of the original order. Tax already paid or recovered is subject to directions for deposit and adjustment in the fresh proceedings. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794937