https://www.taxtmi.com/caselaws?id=783648 Clubbing multiple tax periods/financial years in a single composite show-cause notice under ss. 73/74 of the CGST/KGST Acts was held impermissible because the statutory scheme-registration, accounts, returns, annual reconciliation, assessment, and limitation-operates financial-year-wise, making each year a distinct assessment unit requiring an independent notice; a consolidated notice is therefore without jurisdiction and contrary to the Act. Consequently, the impugned composite show-cause notice covering FYs 2019-20 to 2023-24, and all proceedings pursuant to it, were quashed as illegal and arbitrary, with liberty to the revenue to initiate fresh proceedings in accordance with law. en-us Thu, 11 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783648 Clubbing multiple tax periods/financial years in a single composite show-cause notice under ss. 73/74 of the CGST/KGST Acts was held impermissible because the statutory scheme-registration, accounts, returns, annual reconciliation, assessment, and limitation-operates financial-year-wise, making each year a distinct assessment unit requiring an independent notice; a consolidated notice is therefore without jurisdiction and contrary to the Act. Consequently, the impugned composite show-cause notice covering FYs 2019-20 to 2023-24, and all proceedings pursuant to it, were quashed as illegal and arbitrary, with liberty to the revenue to initiate fresh proceedings in accordance with law. Case-Laws GST Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783648