https://www.taxtmi.com/caselaws?id=785078 Validity of composite intimation and show cause notice across different financial years is addressed: where subject matters pertain to distinct tax periods, separate intimations and, if required after considering responses, separate show cause notices must be issued, and combined notices are impermissible, resulting here in quashing of the composite intimation and composite show cause notice with liberty to reissue. Authorities are permitted to initiate fresh proceedings despite petitioners non-response, provided action is taken within the specified timelines and not beyond the dates indicated in the decision. en-us Fri, 02 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785078 Validity of composite intimation and show cause notice across different financial years is addressed: where subject matters pertain to distinct tax periods, separate intimations and, if required after considering responses, separate show cause notices must be issued, and combined notices are impermissible, resulting here in quashing of the composite intimation and composite show cause notice with liberty to reissue. Authorities are permitted to initiate fresh proceedings despite petitioners non-response, provided action is taken within the specified timelines and not beyond the dates indicated in the decision. Case-Laws GST Fri, 02 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785078