https://www.taxtmi.com/caselaws?id=776867 HC held that issuance of a single show-cause notice covering multiple financial years is impermissible under Sections 73/74 of the GST Act because the limitation period (3/5 years) applies separately to each financial year as a distinct tax period. Clubbing years frustrates the statutory limitation scheme, prevents year-specific rebuttals, and results in jurisdictional overreach, rendering composite orders void ab initio. The court found the impugned composite SCN and order contravened statutory safeguards under Sections 73/74(10) and 136, and allowed the petition, directing separate adjudication tied to each financial year's tax period. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776867 HC held that issuance of a single show-cause notice covering multiple financial years is impermissible under Sections 73/74 of the GST Act because the limitation period (3/5 years) applies separately to each financial year as a distinct tax period. Clubbing years frustrates the statutory limitation scheme, prevents year-specific rebuttals, and results in jurisdictional overreach, rendering composite orders void ab initio. The court found the impugned composite SCN and order contravened statutory safeguards under Sections 73/74(10) and 136, and allowed the petition, directing separate adjudication tied to each financial year's tax period. Case-Laws GST Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776867