https://www.taxtmi.com/article/detailed?id=15759 A show cause notice consolidating multiple financial years for GST assessment is a jurisdictional defect and void; authorities must not club distinct assessment years in one SCN. A writ petition is maintainable at the SCN stage where proceedings are without jurisdiction, and local High Court precedent binds authorities in that state. The department may issue fresh notices only in strict conformity with the legal requirements for separate tax periods and limitation. en-us Fri, 23 Jan 2026 09:33:01 +0530 Fri, 23 Jan 2026 09:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15759 A show cause notice consolidating multiple financial years for GST assessment is a jurisdictional defect and void; authorities must not club distinct assessment years in one SCN. A writ petition is maintainable at the SCN stage where proceedings are without jurisdiction, and local High Court precedent binds authorities in that state. The department may issue fresh notices only in strict conformity with the legal requirements for separate tax periods and limitation. Articles Goods and Services Tax - GST Fri, 23 Jan 2026 09:33:01 +0530 https://www.taxtmi.com/article/detailed?id=15759