https://www.taxtmi.com/caselaws?id=763076 Challenge to a consolidated show cause notice issued under GST for multiple financial years: the consolidated issuance was found improper because assessment inquiries must be period-specific; segregation of liabilities within a single notice does not cure the defect, and the impugned consolidated SCN and its summary were set aside. The respondent was permitted liberty to issue distinct show cause notices for each financial year and proceed accordingly. The decision relies on review of relevant precedent addressing the scope of assessment inquiries and the invalidity of combined notices spanning separate assessment periods. en-us Thu, 14 Nov 2024 00:00:00 +0530 Wed, 21 Jan 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763076 Challenge to a consolidated show cause notice issued under GST for multiple financial years: the consolidated issuance was found improper because assessment inquiries must be period-specific; segregation of liabilities within a single notice does not cure the defect, and the impugned consolidated SCN and its summary were set aside. The respondent was permitted liberty to issue distinct show cause notices for each financial year and proceed accordingly. The decision relies on review of relevant precedent addressing the scope of assessment inquiries and the invalidity of combined notices spanning separate assessment periods. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763076