Composite GST assessment orders for distinct tax periods require separate notices and hearings before any fresh proceedings.

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....Composite GST assessment orders covering five distinct tax periods are unsustainable. Separate notices must be issued for each respective tax period, and the taxpayer must receive an opportunity of hearing before fresh assessment action is taken. The High Court declined to examine the assessment merits and set aside the composite order, subject to deposit of 20% of the disputed tax within the stipulated period. On default, the authorities may proceed in accordance with law. Fresh proceedings may be initiated separately for each tax period.....