https://www.taxtmi.com/highlights?id=102085 Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication. en-us Sat, 25 Jul 2026 08:54:57 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102085 Section 74 requires assessment by reference to a particular tax period; therefore, a composite notice and adjudication covering multiple assessment years as a block assessment is legally unsustainable. The composite adjudication was quashed, with fresh separate proceedings directed for each year. Where witness statements support GST liability or confiscation findings, cross-examination of non-co-noticee witnesses cannot be denied merely because statements were unretracted, corroborated, or presumed immune from challenge; the request must be reconsidered on proper reasons. Co-noticees facing penalties for aiding or abetting need not be cross-examined. Privately maintained documents, including pocket diaries, require proof through their author or responsible custodian; this issue remains open in fresh adjudication. Highlights GST Sat, 25 Jul 2026 08:54:57 +0530 https://www.taxtmi.com/highlights?id=102085