Consolidated GST show cause notices across multiple tax periods remain valid, with objections to be adjudicated on merits.

A consolidated or common show cause notice covering multiple tax periods is permissible under the GST enactments. The note states that governing precedent validates such notices, and objections to the notice should be considered by the Adjudicating Authority through further adjudication in accordance with law. The stated conclusion is that the consolidated notice for the relevant tax periods is valid and the issue is decided against the assessee.

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Issues: Whether a consolidated/common show cause notice covering multiple tax periods is permissible under the GST enactments.

Analysis: The governing precedent had determined that a consolidated/common show cause notice is permissible. Since the proceedings remained at the stage of response to the notice, the appropriate course was to restore the matter to the Adjudicating Authority for consideration of objections and further adjudication in accordance with law.

Conclusion: A consolidated/common show cause notice for the relevant tax periods is valid; the issue is decided against the assessee.

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