https://www.taxtmi.com/article/detailed?id=15187 Issuance of a consolidated show cause notice and single order covering multiple financial years is impermissible because the CGST framework ties assessment and adjudication to a defined tax period; Section 74 and limitation rules require year wise proceedings, and aggregation frustrates statutory limitation and procedural fairness, so authorities must pursue each financial year separately. en-us Tue, 07 Oct 2025 08:31:48 +0530 Tue, 07 Oct 2025 08:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15187 Issuance of a consolidated show cause notice and single order covering multiple financial years is impermissible because the CGST framework ties assessment and adjudication to a defined tax period; Section 74 and limitation rules require year wise proceedings, and aggregation frustrates statutory limitation and procedural fairness, so authorities must pursue each financial year separately. Articles Goods and Services Tax - GST Tue, 07 Oct 2025 08:31:48 +0530 https://www.taxtmi.com/article/detailed?id=15187