Consolidated GST show-cause notices over multiple years may not be barred by adjudication-order limitation; Larger Bench reference follows.

Sections 73 and 74 of the CGST Act were analysed on whether a consolidated show-cause notice may cover multiple financial years. The Court noted that the provisions use the expressions "for any period" and "for such periods", while sub-sections 73(10) and 74(10) prescribe the time limit for passing the final adjudication order. It held that the limitation for the final order does not, by itself, bar issuance of a consolidated notice. Owing to conflicting High Court views and the effect of the Supreme Court's order in Mathur Polymers, the questions were referred to a Larger Bench, with interim orders continued.

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Issues: Whether the operation of section 73 and section 74 of the CGST Act permits issuance of a consolidated show-cause notice covering multiple financial years, whether the limitation in section 73(10) and section 74(10) controls the power to issue such notice, and whether the matter should be referred for consideration by a Larger Bench.

Analysis: The Court examined the statutory scheme of sections 73 and 74 and noted that sub-sections (1), (3) and (4) use the expressions "for any period" and "for such periods", while sub-sections (10) prescribe the time limit for passing the final order. On that basis, it held that the limitation for passing an adjudication order does not, by itself, create an embargo on issuance of a consolidated notice. The Court also noted the conflict of views among High Courts and considered the effect of the Supreme Court's order in Mathur Polymers, along with the clarificatory GST policy communication, as matters requiring further consideration by a larger bench.

Conclusion: The Court did not finally decide the substantive validity of consolidated show-cause notices for multiple financial years and referred the questions of law to a Larger Bench.

Final Conclusion: The batch of petitions was not finally adjudicated on the core controversy, and the legal issues were kept open for determination by a Larger Bench while existing interim orders were continued.

Ratio Decidendi: Limitation for passing an adjudication order under sections 73(10) and 74(10) is distinct from, and does not necessarily control, the statutory power to issue a consolidated show-cause notice under sections 73 and 74.

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