Composite show cause notices and assessments invalid; separate GST assessments required for each tax period (monthly or annual)

Composite show cause notices and assessments invalid; separate GST assessments required for each tax period (monthly or annual)Case-LawsGSTThe HC set aside impugned composite show-cause notices and assessment orders for consolidating multiple tax periods,

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 n

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