https://www.taxtmi.com/caselaws?id=795855 Separate assessment proceedings are required for each tax period when assessment occurs before the annual-return due date, and for each financial year once that due date has been reached. A single show cause notice and composite assessment order covering multiple tax periods or financial years would prejudice the registered person's statutory benefits and appellate remedies. Accordingly, composite notices and assessment orders spanning more than one tax period or financial year are impermissible, and the challenged notice and assessment order were set aside. en-us Thu, 02 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795855 Separate assessment proceedings are required for each tax period when assessment occurs before the annual-return due date, and for each financial year once that due date has been reached. A single show cause notice and composite assessment order covering multiple tax periods or financial years would prejudice the registered person's statutory benefits and appellate remedies. Accordingly, composite notices and assessment orders spanning more than one tax period or financial year are impermissible, and the challenged notice and assessment order were set aside. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795855