https://www.taxtmi.com/caselaws?id=796026 Sections 73 and 74 of the GST Act require separate show-cause notices and assessment proceedings for each financial year once the annual-return due date has been reached. A single composite assessment order covering multiple tax periods is therefore invalid. The stated legal position permits fresh, year-specific proceedings for each relevant assessment year rather than consolidated action across financial years. en-us Wed, 24 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796026 Sections 73 and 74 of the GST Act require separate show-cause notices and assessment proceedings for each financial year once the annual-return due date has been reached. A single composite assessment order covering multiple tax periods is therefore invalid. The stated legal position permits fresh, year-specific proceedings for each relevant assessment year rather than consolidated action across financial years. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796026