https://www.taxtmi.com/article/detailed?id=13214 Adjudication under the CGST regime must be completed within statutory periods tied to the due date or filing date of the annual return for the specific year to which the demand relates; orders issued after the expiry of that limitation period are defective. Consolidated show cause notices spanning multiple years improperly merge distinct limitation clocks and statutory linkages to annual returns, and recent decisions cited in the text find such multi-year notices procedurally vulnerable and challengeable. en-us Mon, 16 Dec 2024 15:40:29 +0530 Mon, 16 Dec 2024 15:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13214 Adjudication under the CGST regime must be completed within statutory periods tied to the due date or filing date of the annual return for the specific year to which the demand relates; orders issued after the expiry of that limitation period are defective. Consolidated show cause notices spanning multiple years improperly merge distinct limitation clocks and statutory linkages to annual returns, and recent decisions cited in the text find such multi-year notices procedurally vulnerable and challengeable. Articles Goods and Services Tax - GST Mon, 16 Dec 2024 15:40:29 +0530 https://www.taxtmi.com/article/detailed?id=13214