Composite GST assessment order spanning multiple financial years u/ss 73-74 struck down; fresh year-wise proceedings allowed.
Case-Laws
GST
A composite assessment order covering more than one financial year was challenged as violating Sections 73 and 74 of the GST Act, 2017. Applying binding precedent, it was held that a single show-cause notice or composite assessment order cannot validly relate to more than one tax period-either more than one month where proceedings are initiated befo
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