https://www.taxtmi.com/caselaws?id=795866 A composite assessment order under Section 74 of the Central Goods and Services Tax Act, 2017 cannot cover multiple tax periods. The text states that, where assessment is undertaken before the annual-return due date, a single show-cause notice or assessment order must relate to only one tax period; where that date has been reached, it must not cover more than one year. Separate proceedings are required for the relevant periods. Accordingly, an assessment order spanning November 2018 to September 2019 is described as unsustainable. en-us Mon, 13 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795866 A composite assessment order under Section 74 of the Central Goods and Services Tax Act, 2017 cannot cover multiple tax periods. The text states that, where assessment is undertaken before the annual-return due date, a single show-cause notice or assessment order must relate to only one tax period; where that date has been reached, it must not cover more than one year. Separate proceedings are required for the relevant periods. Accordingly, an assessment order spanning November 2018 to September 2019 is described as unsustainable. Case-Laws GST Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795866