https://www.taxtmi.com/caselaws?id=766977 A consolidated show cause notice under Section 74 covering multiple assessment years should be examined year-wise where the facts so require, and the assessee's objection that the provision was not justified for later years must be considered separately. Taxes already paid must be given due credit while finalising the proceedings, and a personal hearing must be afforded before any adjudication order is passed. The competent authority retained the task of deciding the merits of the notice, but only after separate consideration of each year and observance of the hearing and credit requirements. en-us Mon, 07 Oct 2024 00:00:00 +0530 Fri, 07 Mar 2025 08:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766977 A consolidated show cause notice under Section 74 covering multiple assessment years should be examined year-wise where the facts so require, and the assessee's objection that the provision was not justified for later years must be considered separately. Taxes already paid must be given due credit while finalising the proceedings, and a personal hearing must be afforded before any adjudication order is passed. The competent authority retained the task of deciding the merits of the notice, but only after separate consideration of each year and observance of the hearing and credit requirements. Case-Laws GST Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766977