https://www.taxtmi.com/caselaws?id=448220 Bunching of show cause notices was questioned on whether a single combined notice for multiple years aligns with the principle that each assessment year has an independent limitation and can be dissected for separate taxation; the reasoning relied on authority establishing that items spanning different assessment years must be separable and limitation for each year runs independently, rendering consolidated notices contrary to that principle, and resulting in quashing of the bunching practice with directions to split the notices and proceed with separate adjudication for each year. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 11 May 2026 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448220 Bunching of show cause notices was questioned on whether a single combined notice for multiple years aligns with the principle that each assessment year has an independent limitation and can be dissected for separate taxation; the reasoning relied on authority establishing that items spanning different assessment years must be separable and limitation for each year runs independently, rendering consolidated notices contrary to that principle, and resulting in quashing of the bunching practice with directions to split the notices and proceed with separate adjudication for each year. Case-Laws GST Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448220