https://www.taxtmi.com/article/detailed?id=15533 A single SCN covering different financial years is impermissible because tax determination and limitation rules contemplate year specific action; notices and demand orders based on a consolidated SCN for distinct financial years are invalid. The adjudicating authority may issue fresh separate notices and proceed according to law, and the interval from the order to disposal of the writ petition is excluded for limitation purposes under the tax determination limitation provision. en-us Tue, 02 Dec 2025 08:35:44 +0530 Tue, 02 Dec 2025 08:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15533 A single SCN covering different financial years is impermissible because tax determination and limitation rules contemplate year specific action; notices and demand orders based on a consolidated SCN for distinct financial years are invalid. The adjudicating authority may issue fresh separate notices and proceed according to law, and the interval from the order to disposal of the writ petition is excluded for limitation purposes under the tax determination limitation provision. Articles Goods and Services Tax - GST Tue, 02 Dec 2025 08:35:44 +0530 https://www.taxtmi.com/article/detailed?id=15533