Composite Assessment Order Under Section 74 Covering Multiple Financial Years Is Legally Invalid
Composite Assessment Order Under Section 74 Covering Multiple Financial Years Is Legally Invalid Issue Whether a single composite assessment order passed under Section 74 of the CGST/APGST Act covering multiple tax periods/assessment years (FY 2021–22 to FY 2024–25) is legally sustainable. Facts Assessee Registration: The petitioner is a registered firm under the Goods and Services… Read More »