https://www.taxtmi.com/article/detailed?id=16955 Separate GST notices and Orders-in-Original for different financial years do not become composite proceedings merely because they are issued simultaneously. The decisive issue is whether each tax period retains separate allegations, opportunity for response, and year-wise findings. Composite proceedings may cause prejudice where several years are blended and cannot be effectively answered or examined independently. Formal separation alone is insufficient if allegations or reasoning are mixed. Challenges concerning factual findings, records, tax computation, or merits ordinarily require use of statutory appellate remedies. en-us Thu, 16 Jul 2026 09:07:51 +0530 Thu, 16 Jul 2026 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16955 Separate GST notices and Orders-in-Original for different financial years do not become composite proceedings merely because they are issued simultaneously. The decisive issue is whether each tax period retains separate allegations, opportunity for response, and year-wise findings. Composite proceedings may cause prejudice where several years are blended and cannot be effectively answered or examined independently. Formal separation alone is insufficient if allegations or reasoning are mixed. Challenges concerning factual findings, records, tax computation, or merits ordinarily require use of statutory appellate remedies. Articles Goods and Services Tax - GST Thu, 16 Jul 2026 09:07:51 +0530 https://www.taxtmi.com/article/detailed?id=16955