https://www.taxtmi.com/caselaws?id=795625 GST assessment proceedings must be confined to the relevant tax period. A single composite assessment order covering multiple tax periods is impermissible because it affects the registered person's statutory benefits and appellate remedies. Where the assessment spans more than one tax period, it is invalid and must be set aside. Separate assessment proceedings may be initiated for each respective tax period after providing due opportunity to the registered person. 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 covering multiple tax periods is impermissible because it affects the registered person's statutory benefits and appellate remedies. Where the assessment spans more than one tax period, it is invalid and must be set aside. Separate assessment proceedings may be initiated for each respective tax period after providing due opportunity to the registered person. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795625