Tag Archives: Bindu Recepies (P.) Ltd.

Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid

By | August 22, 2026

Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Issue Whether an Order-in-Original issued under Section 73 of the CGST / APGST Act, 2017 covering multiple tax periods (2019-20, 2020-21, and 2021-22) in a single, consolidated… Read More »