{"id":72373,"date":"2025-08-20T19:01:35","date_gmt":"2025-08-20T13:31:35","guid":{"rendered":""},"modified":"2025-08-20T19:01:35","modified_gmt":"2025-08-20T13:31:35","slug":"composite-scn-covering-multiple-financial-years-void-as-sections-73-74-require-year-specific-scns-and-assessments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72373","title":{"rendered":"Composite SCN covering multiple financial years void as Sections 73\/74 require year-specific SCNs and assessments"},"content":{"rendered":"<p>Composite SCN covering multiple financial years void as Sections 73\/74 require year-specific SCNs and assessments<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the composite SCN and resultant assessment order issued by the respondents insofar as they aggregate multiple financial years into a single proceeding. The court held Sections 73\/74 (including sub-sections prescribing 3\/5-year limitation) treat each financial year as a distinct tax period; therefore issuance of a single S<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91736\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite SCN covering multiple financial years void as Sections 73\/74 require year-specific SCNs and assessmentsCase-LawsGSTThe HC allowed the petition and quashed the composite SCN and resultant assessment order issued by the respondents insofar as they<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72373","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72373"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72373\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}