Consolidated GST show cause notices covering multiple tax...

Consolidated GST show cause notices covering multiple tax periods may be sustained where liabilities are separately identified, each period independently complies with limitation and statutory requirements, and no concrete prejudice is shown. Combining non-fraud and fraud-based periods does not remove the distinct conditions, notice timelines, or limitation rules applicable to each route. School affiliation and affiliation-form processing charges constitute independent taxable supplies rather than examination-related exempt services; limited past-period regularisation applies only to affiliation services. Annual registration charges remain taxable, while documentation charges and late entry fees qualify for exemption where directly and inseparably connected with examinations. Confirmed tax is subject to cum-tax recomputation.