39 (2) – TaxcodeIN

Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court

July 4, 2026

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Tata Projects Ltd. Vs. Union of India and Ors. – Gauhati High Court Read Post »

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court

January 20, 2026

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court Read Post »

[Section 73 and Section 74 of CGST Act]: A single Show Cause Notice (SCN) or a Single Composite Assessment Order cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached – S J Constructions and Ors. Vs. The Assistant Commissioner and Ors. – Andhra Pradesh High Court

October 10, 2025

[Section 73 and Section 74 of CGST Act]: A single Show Cause Notice (SCN) or a Single Composite Assessment Order cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached – S J Constructions and Ors. Vs. The Assistant Commissioner and Ors. – Andhra Pradesh High Court Read Post »

Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court

October 9, 2025

Milroc Good Earth Developers Vs. Union of India and Ors. – Bombay High Court Read Post »