https://www.taxtmi.com/caselaws?id=785083 Decision addresses short payments of GST and the impermissibility of clubbing distinct tax periods when issuing show cause notices under the CGST Act. The court relied on prior Division Bench rulings establishing that authorities lack jurisdiction to make composite assessments across different financial years or tax periods, and therefore consolidation of periods in a Section 74 show cause notice is impermissible; consequence: the challenged show cause notice issued in September 2023 was quashed and set aside, and the petition was allowed in part. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 01 May 2026 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785083 Decision addresses short payments of GST and the impermissibility of clubbing distinct tax periods when issuing show cause notices under the CGST Act. The court relied on prior Division Bench rulings establishing that authorities lack jurisdiction to make composite assessments across different financial years or tax periods, and therefore consolidation of periods in a Section 74 show cause notice is impermissible; consequence: the challenged show cause notice issued in September 2023 was quashed and set aside, and the petition was allowed in part. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785083