https://www.taxtmi.com/article/detailed?id=15480 CBIC (Policy Wing) confirms composite show cause notices across multiple financial years are legally permissible under sections 73/74 of the CGST Act, 2017 provided each year's limitation period is separately satisfied and year-wise tax liabilities are delineated; consolidation is a procedural mechanism that preserves natural justice and may promote judicial economy. Notification No. 45/2025 consolidates thirty Customs exemption notifications with effect from 1 November 2025, and DGFT clarifies EODCs shall not be withheld for certain Advance Authorizations where IGST was paid in cash, no duty exemptions were availed, and pre-import conditions were met. en-us Tue, 25 Nov 2025 09:38:35 +0530 Tue, 25 Nov 2025 09:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15480 CBIC (Policy Wing) confirms composite show cause notices across multiple financial years are legally permissible under sections 73/74 of the CGST Act, 2017 provided each year's limitation period is separately satisfied and year-wise tax liabilities are delineated; consolidation is a procedural mechanism that preserves natural justice and may promote judicial economy. Notification No. 45/2025 consolidates thirty Customs exemption notifications with effect from 1 November 2025, and DGFT clarifies EODCs shall not be withheld for certain Advance Authorizations where IGST was paid in cash, no duty exemptions were availed, and pre-import conditions were met. Articles Goods and Services Tax - GST Tue, 25 Nov 2025 09:38:35 +0530 https://www.taxtmi.com/article/detailed?id=15480