https://www.taxtmi.com/article/detailed?id=15438 Consolidation of multiple financial years into a single GST show cause notice is permissible as a procedural mechanism provided each period's limitation requirements are independently met, year-wise tax liabilities and break-ups are disclosed to the taxpayer, and natural justice is maintained by permitting year-specific responses. Consolidation aids investigatory coherence and adjudicatory efficiency and does not void proceedings where substantive limitation, compounding and eligibility conditions are complied with and the taxpayer is not prejudiced. en-us Thu, 20 Nov 2025 08:51:37 +0530 Thu, 20 Nov 2025 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15438 Consolidation of multiple financial years into a single GST show cause notice is permissible as a procedural mechanism provided each period's limitation requirements are independently met, year-wise tax liabilities and break-ups are disclosed to the taxpayer, and natural justice is maintained by permitting year-specific responses. Consolidation aids investigatory coherence and adjudicatory efficiency and does not void proceedings where substantive limitation, compounding and eligibility conditions are complied with and the taxpayer is not prejudiced. Articles Goods and Services Tax - GST Thu, 20 Nov 2025 08:51:37 +0530 https://www.taxtmi.com/article/detailed?id=15438