https://www.taxtmi.com/caselaws?id=796196 Composite GST assessment orders cannot cover more than one tax period when assessment occurs before the annual-return due date, or more than one year after that due date, under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017. The note states that an assessment order spanning two separate financial years is impermissibly composite. Accordingly, the order covering two financial years was treated as invalid and set aside in favour of the assessee. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796196 Composite GST assessment orders cannot cover more than one tax period when assessment occurs before the annual-return due date, or more than one year after that due date, under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017. The note states that an assessment order spanning two separate financial years is impermissibly composite. Accordingly, the order covering two financial years was treated as invalid and set aside in favour of the assessee. Case-Laws GST Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796196