https://www.taxtmi.com/caselaws?id=759103 Section 73 of the CGST Act requires tax liability to be determined year-wise, and the limitation period under Section 73(10) runs with reference to the relevant financial year. A consolidated show-cause notice covering multiple tax periods was therefore inconsistent with the statutory scheme because each assessment year must be treated as distinct. The Karnataka High Court quashed the common notice and left the authority free to issue separate notices for each assessment year in accordance with Section 73. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 21 Jan 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759103 Section 73 of the CGST Act requires tax liability to be determined year-wise, and the limitation period under Section 73(10) runs with reference to the relevant financial year. A consolidated show-cause notice covering multiple tax periods was therefore inconsistent with the statutory scheme because each assessment year must be treated as distinct. The Karnataka High Court quashed the common notice and left the authority free to issue separate notices for each assessment year in accordance with Section 73. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759103