Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.

Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.Case-LawsGSTThe note examines sustainability of composite notices issued under the CGST/SGST scheme for multiple assessment ye

Composite GST notices for multiple years can be quashed; fresh year wise notices permitted and pendency excluded from limitation.
Case-Laws
GST
The note examines sustainability of composite notices issued under the CGST/SGST scheme for multiple assessment years, holding that the concept of a “valid return” and the limitation linked to the financial year constrain multi year adjudication. It recognises that officers may investigate instances spanning years but stresses that consolidated

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