https://www.taxtmi.com/caselaws?id=799064 Composite GST show-cause notices and assessment orders covering multiple tax periods are inconsistent with the period-specific scheme under Sections 73(3) and 74(3). Separate proceedings are required once the annual-return due date for each relevant year has arisen, because a combined proceeding impairs the registered person's statutory rights, including available relief under Section 128 and an effective appeal for each individual tax period. Accordingly, a composite notice and assessment order spanning 2021-22 to 2024-25 were unsustainable and set aside. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799064 Composite GST show-cause notices and assessment orders covering multiple tax periods are inconsistent with the period-specific scheme under Sections 73(3) and 74(3). Separate proceedings are required once the annual-return due date for each relevant year has arisen, because a combined proceeding impairs the registered person's statutory rights, including available relief under Section 128 and an effective appeal for each individual tax period. Accordingly, a composite notice and assessment order spanning 2021-22 to 2024-25 were unsustainable and set aside. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799064