Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable
Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable Issue Whether a single composite assessment order passed under Section 74 covering multiple distinct financial years (FY 2019-20 and FY 2020-21) is legally valid. Facts Petitioner’s Status: The petitioner is a registered firm under the CGST Act / Andhra Pradesh… Read More »