https://www.taxtmi.com/caselaws?id=796967 Composite assessment orders under Section 74 cannot validly cover more than one tax period or assessment year. Each relevant period requires separate assessment proceedings and a separate order, ensuring the registered person has an effective opportunity to respond and exercise statutory remedies for that period. Combining the tax periods 2019-20 and 2020-21 in one assessment order is impermissible. Separate orders may be issued after affording due opportunity to the assessee. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796967 Composite assessment orders under Section 74 cannot validly cover more than one tax period or assessment year. Each relevant period requires separate assessment proceedings and a separate order, ensuring the registered person has an effective opportunity to respond and exercise statutory remedies for that period. Combining the tax periods 2019-20 and 2020-21 in one assessment order is impermissible. Separate orders may be issued after affording due opportunity to the assessee. Case-Laws GST Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796967