Composite show cause notices and assessments invalid; separate GST assessments required for each tax period (monthly or annual)
Case-Laws
GST
The HC set aside impugned composite show-cause notices and assessment orders for consolidating multiple tax periods, holding that a single SCN or composite assessment cannot cover more than one tax period (monthly or annual as applicable) and that separate assessments must be framed for each assessment year; divergence in High Courts' precedents noted but statutory interpretation, read with related provisions and the rights to benefits and appeals under the GST framework, requires distinct orders per period. The writ petitions were disposed of, quashing the composite orders and permitting respondents to initiate fresh proceedings confined to each assessment year separately.
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