
Madras High Court Quashes Composite Assessment: Clubbing of Multiple Years in a Single Notice is Impermissible
The Madras High Court in R A and Co v. Additional Commissioner of Central Taxes (2025) ruled that GST show cause notices (SCNs) and assessment orders cannot club multiple financial years into one notice for composite assessment. Each year is a distinct “tax period” under Sections 73 and 74 of