Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid
Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid Issue Whether a single composite Show Cause Notice (SCN) or composite assessment order issued under Section 73 covering multiple tax periods (AY 2021-22 to 2024-25) is legally sustainable. Facts The petitioner is a registered dealer under the Goods and Services… Read More »