Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 74 Is Legally Impermissible Issue Whether passing a single composite assessment order under Section 74 covering multiple financial years (2020-21 to 2024-25) is legally valid under GST law. Facts Assessment Periods: Tax determination proceedings under Section 74 were initiated against the assessee for FYs 2020-21,… Read More »