https://www.taxtmi.com/article/detailed?id=15361 Consolidating multiple financial years into a single GST Show Cause Notice is impermissible where it circumvents the statutory tax period framework and distinct limitation windows; liability and notices must be determined per tax period so that limitation and year specific defences are preserved. The Bombay High Court held that consolidated SCNs aggregating demands across several financial years impair limitation provisions, deny year wise rebuttals, and constitute jurisdictional overreach, quashing the impugned consolidated notices. en-us Fri, 07 Nov 2025 08:38:31 +0530 Fri, 07 Nov 2025 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15361 Consolidating multiple financial years into a single GST Show Cause Notice is impermissible where it circumvents the statutory tax period framework and distinct limitation windows; liability and notices must be determined per tax period so that limitation and year specific defences are preserved. The Bombay High Court held that consolidated SCNs aggregating demands across several financial years impair limitation provisions, deny year wise rebuttals, and constitute jurisdictional overreach, quashing the impugned consolidated notices. Articles Goods and Services Tax - GST Fri, 07 Nov 2025 08:38:31 +0530 https://www.taxtmi.com/article/detailed?id=15361