https://www.taxtmi.com/forum/issue?id=119284 Issuing audit notices for multiple years while issuing show-cause notices and adjudicating year-by-year to avoid time-bar is permissible; each assessment year is separable with its own limitation period. A common adjudication order consolidating multiple SCNs may be used where the issue is identical, consistent with departmental practice and adjudication manuals, but such administrative measures do not override statutory safeguards and natural justice must be observed in either piecemeal or consolidated proceedings. en-us Tue, 03 Sep 2024 15:18:02 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119284 Issuing audit notices for multiple years while issuing show-cause notices and adjudicating year-by-year to avoid time-bar is permissible; each assessment year is separable with its own limitation period. A common adjudication order consolidating multiple SCNs may be used where the issue is identical, consistent with departmental practice and adjudication manuals, but such administrative measures do not override statutory safeguards and natural justice must be observed in either piecemeal or consolidated proceedings. Discussion-Forum GST Tue, 03 Sep 2024 15:18:02 +0530 https://www.taxtmi.com/forum/issue?id=119284