https://www.taxtmi.com/caselaws?id=780071 Challenge to issuance of a single show cause notice covering multiple financial years for GST assessment, taxation on construction services, reversal of alleged ineligible input tax credit and applicability of reverse charge was examined. The statutory scheme prescribes discrete tax periods tied to returns and a limitation for assessment and recovery, so tax demands must align with the relevant financial year and limitation timelines. Clubbing or bunching of different financial years into one notice lacks statutory basis and jurisdictional competence, rendering consolidated notices impermissible and liable to be quashed as inconsistent with the assessment framework and limitation regime. en-us Thu, 09 Oct 2025 00:00:00 +0530 Tue, 19 May 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780071 Challenge to issuance of a single show cause notice covering multiple financial years for GST assessment, taxation on construction services, reversal of alleged ineligible input tax credit and applicability of reverse charge was examined. The statutory scheme prescribes discrete tax periods tied to returns and a limitation for assessment and recovery, so tax demands must align with the relevant financial year and limitation timelines. Clubbing or bunching of different financial years into one notice lacks statutory basis and jurisdictional competence, rendering consolidated notices impermissible and liable to be quashed as inconsistent with the assessment framework and limitation regime. Case-Laws GST Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780071