https://www.taxtmi.com/caselaws?id=784742 A dominant issue was whether a single/composite show cause notice under s.73/74 of the CGST/KGST Act, 2017 could validly club/consolidate multiple tax periods/financial years/block periods. Relying on binding HC precedent holding such bunching impermissible, the Court held that consolidation of multiple periods in one notice is invalid and illegal, warranting interference in writ jurisdiction. Consequently, the impugned show cause notice and all consequential proceedings, orders, and notices issued or proposed pursuant to it were quashed, and the petition was allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784742 A dominant issue was whether a single/composite show cause notice under s.73/74 of the CGST/KGST Act, 2017 could validly club/consolidate multiple tax periods/financial years/block periods. Relying on binding HC precedent holding such bunching impermissible, the Court held that consolidation of multiple periods in one notice is invalid and illegal, warranting interference in writ jurisdiction. Consequently, the impugned show cause notice and all consequential proceedings, orders, and notices issued or proposed pursuant to it were quashed, and the petition was allowed. Case-Laws GST Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784742