https://www.taxtmi.com/caselaws?id=795625 GST assessment proceedings must be confined to the relevant tax period; a single composite assessment order spanning multiple tax periods is impermissible. Such consolidation affects the registered person's statutory benefits and appellate remedies. The notes state that the revenue did not dispute the governing legal position or that the assessment covered multiple periods. The composite order was therefore invalid and set aside, while separate assessment proceedings for each relevant tax period may be initiated after providing due opportunity. en-us Wed, 08 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795625 GST assessment proceedings must be confined to the relevant tax period; a single composite assessment order spanning multiple tax periods is impermissible. Such consolidation affects the registered person's statutory benefits and appellate remedies. The notes state that the revenue did not dispute the governing legal position or that the assessment covered multiple periods. The composite order was therefore invalid and set aside, while separate assessment proceedings for each relevant tax period may be initiated after providing due opportunity. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795625