https://www.taxtmi.com/article/detailed?id=12982 A consolidated single Show Cause Notice for multiple financial years is legally flawed because statutory limitation runs separately from the due date for furnishing the annual return for each financial year; assessments for different years must be separated and treated independently, and administrative 'bunching' of notices contravenes the year by year limitation scheme applicable to determination of tax under the statute. en-us Thu, 03 Oct 2024 07:25:19 +0530 Thu, 03 Oct 2024 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12982 A consolidated single Show Cause Notice for multiple financial years is legally flawed because statutory limitation runs separately from the due date for furnishing the annual return for each financial year; assessments for different years must be separated and treated independently, and administrative 'bunching' of notices contravenes the year by year limitation scheme applicable to determination of tax under the statute. Articles Goods and Services Tax - GST Thu, 03 Oct 2024 07:25:19 +0530 https://www.taxtmi.com/article/detailed?id=12982