https://www.taxtmi.com/caselaws?id=766119 Section 74 of the CGST Act is framed year-wise, because notice, determination and adjudication relate to the specific financial year of the alleged short payment or wrongful availment, and the limitation under Section 74(10) runs separately from the annual return due date for each year. A consolidated notice spanning multiple financial years may compress the effective defence and adjudication period for later years and create a combined demand and appeal burden inconsistent with that structure. On that reasoning, separate year-wise adjudication is permissible and appropriate, and a composite notice is not required by the statute. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 16 Oct 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766119 Section 74 of the CGST Act is framed year-wise, because notice, determination and adjudication relate to the specific financial year of the alleged short payment or wrongful availment, and the limitation under Section 74(10) runs separately from the annual return due date for each year. A consolidated notice spanning multiple financial years may compress the effective defence and adjudication period for later years and create a combined demand and appeal burden inconsistent with that structure. On that reasoning, separate year-wise adjudication is permissible and appropriate, and a composite notice is not required by the statute. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766119