Composite Order Invalid

This ruling addresses a procedural but critical gap in GST enforcement, the improper clubbing of liabilities across distinct persons.

The High Court clarified that:

• A Managing Director (non-registered person) cannot be forced into an appellate structure designed for registered taxpayers without procedural facilitation 

• Composite orders undermine statutory appeal rights

• Proper segregation of liabilities is a jurisdictional necessity, not a procedural formality.