Consolidated GST proceedings across multiple financial years remain within the Proper Officer's jurisdiction under Sections 73 and 74.

Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 do not prohibit a Proper Officer from issuing a single show cause notice or passing a consolidated adjudication order covering multiple financial years. The notes state that the jurisdictional objection is governed by an earlier ruling recognising the Proper Officer's authority to conduct such consolidated proceedings. Accordingly, a consolidated notice and Order-in-Original for financial years 2017-18 to 2019-20 fall within the Proper Officer's jurisdiction.

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Issues: Whether the Proper Officer had jurisdiction to issue a consolidated show cause notice and pass a consolidated adjudication order for multiple financial years under the Central Goods and Services Tax Act, 2017.

Analysis: Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 contain no bar against combining different financial years in a single show cause notice or a single adjudication order. The jurisdictional challenge was governed by the earlier ruling that a Proper Officer is empowered to issue and determine such consolidated proceedings.

Conclusion: The consolidated show cause notice and consolidated Order-in-Original for the financial years 2017-18 to 2019-20 were within the Proper Officer's jurisdiction; the issue was decided against the assessee.

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