https://www.taxtmi.com/caselaws?id=796196 Composite GST assessments under Sections 73 and 74 cannot validly cover more than one tax period where assessment occurs before the annual-return due date, or more than one financial year after that due date. A single show-cause notice or assessment order spanning two separate financial years is impermissibly composite and invalid. The assessment covering two financial years was therefore 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 assessments under Sections 73 and 74 cannot validly cover more than one tax period where assessment occurs before the annual-return due date, or more than one financial year after that due date. A single show-cause notice or assessment order spanning two separate financial years is impermissibly composite and invalid. The assessment covering two financial years was therefore 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