https://www.taxtmi.com/caselaws?id=784728 Clubbing multiple tax periods/financial years in a single/composite show cause notice under ss. 73/74 of the CGST/KGST Acts was the dominant issue. Relying on its binding precedent, the HC held that such consolidation/bunching is contrary to the statutory scheme, impermissible, and without jurisdiction or authority of law, rendering the notice illegal and invalid. Consequently, the writ petition was allowed; the composite show cause notice, its addendum, consequential communications, the adjudication order and order-in-original, and all further proceedings pursuant thereto were quashed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784728 Clubbing multiple tax periods/financial years in a single/composite show cause notice under ss. 73/74 of the CGST/KGST Acts was the dominant issue. Relying on its binding precedent, the HC held that such consolidation/bunching is contrary to the statutory scheme, impermissible, and without jurisdiction or authority of law, rendering the notice illegal and invalid. Consequently, the writ petition was allowed; the composite show cause notice, its addendum, consequential communications, the adjudication order and order-in-original, and all further proceedings pursuant thereto were quashed. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784728