[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