https://www.taxtmi.com/caselaws?id=783400 HC, dealing with a challenge to a composite demand-cum-show cause notice issued u/s 74 of the CGST Act, 2017 for multiple tax periods, held that the matter requires further consideration. Noting that a coordinate bench had earlier granted a reasoned interim order on the same issue and no contrary view existed, and that three other HCs had decided similarly in favour of assessees, the HC applied the rule of consistency and granted interim protection to the petitioner and similarly placed matters. The interim application was accordingly disposed of. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783400 HC, dealing with a challenge to a composite demand-cum-show cause notice issued u/s 74 of the CGST Act, 2017 for multiple tax periods, held that the matter requires further consideration. Noting that a coordinate bench had earlier granted a reasoned interim order on the same issue and no contrary view existed, and that three other HCs had decided similarly in favour of assessees, the HC applied the rule of consistency and granted interim protection to the petitioner and similarly placed matters. The interim application was accordingly disposed of. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783400