https://www.taxtmi.com/caselaws?id=761532 Consolidating show cause notices across multiple assessment years for GST liabilities is impermissible under the CGST Act; the practice of issuing a single consolidated notice for tax periods spanning several years violates statutory procedure and established precedent, and therefore such consolidated notices and consequent proceedings are to be quashed, while preserving the revenues liberty to issue separate, independent notices for each assessment year in accordance with the CGST Act. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 21 Jan 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761532 Consolidating show cause notices across multiple assessment years for GST liabilities is impermissible under the CGST Act; the practice of issuing a single consolidated notice for tax periods spanning several years violates statutory procedure and established precedent, and therefore such consolidated notices and consequent proceedings are to be quashed, while preserving the revenues liberty to issue separate, independent notices for each assessment year in accordance with the CGST Act. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761532