https://www.taxtmi.com/caselaws?id=465897 Whether adjudicating authority may issue a single show-cause notice under s.74 CGST consolidating multiple financial years/tax periods. Relying on prior Division Bench authority, the court held there is no statutory scope to aggregate distinct assessment years into one composite notice; administrative circulars inconsistent with the statutory scheme are ineffectual. Consequence: the composite show-cause notice consolidating five years lacked jurisdiction and was set aside, and the petition was allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 14 Jan 2026 19:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465897 Whether adjudicating authority may issue a single show-cause notice under s.74 CGST consolidating multiple financial years/tax periods. Relying on prior Division Bench authority, the court held there is no statutory scope to aggregate distinct assessment years into one composite notice; administrative circulars inconsistent with the statutory scheme are ineffectual. Consequence: the composite show-cause notice consolidating five years lacked jurisdiction and was set aside, and the petition was allowed. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465897