https://www.taxtmi.com/caselaws?id=797871 Assessment procedure requires separate notices and separate adjudication for each distinct tax period; a single composite assessment covering multiple financial years is unsustainable. Assessment and accompanying summary orders must be signed to have legal efficacy, and unsigned orders are ineffective. Fresh determination must therefore proceed tax period by tax period, with an opportunity of hearing for each period. The stated framework makes fresh adjudication conditional on deposit of 20% of the disputed tax within the stipulated period. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797871 Assessment procedure requires separate notices and separate adjudication for each distinct tax period; a single composite assessment covering multiple financial years is unsustainable. Assessment and accompanying summary orders must be signed to have legal efficacy, and unsigned orders are ineffective. Fresh determination must therefore proceed tax period by tax period, with an opportunity of hearing for each period. The stated framework makes fresh adjudication conditional on deposit of 20% of the disputed tax within the stipulated period. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797871