https://www.taxtmi.com/highlights?id=96098 The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC en-us Fri, 16 Jan 2026 18:35:05 +0530 Fri, 16 Jan 2026 18:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96098 The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC Highlights GST Fri, 16 Jan 2026 18:35:05 +0530 https://www.taxtmi.com/highlights?id=96098