https://www.taxtmi.com/article/detailed?id=15341 Clubbing multiple financial years in a single show cause notice or assessment order under the GST framework is impermissible because each financial year is a distinct tax period with its own limitation and procedural requirements; clubbing prejudices taxpayers by compressing time for defence, hindering year specific remedies, and results in jurisdictional and procedural infirmity, justifying quashing of consolidated notices and orders. en-us Tue, 04 Nov 2025 08:04:53 +0530 Tue, 04 Nov 2025 08:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15341 Clubbing multiple financial years in a single show cause notice or assessment order under the GST framework is impermissible because each financial year is a distinct tax period with its own limitation and procedural requirements; clubbing prejudices taxpayers by compressing time for defence, hindering year specific remedies, and results in jurisdictional and procedural infirmity, justifying quashing of consolidated notices and orders. Articles Goods and Services Tax - GST Tue, 04 Nov 2025 08:04:53 +0530 https://www.taxtmi.com/article/detailed?id=15341