https://www.taxtmi.com/caselaws?id=785636 Clubbing of show-cause notices across multiple financial years was held to violate the tax period principle because the impugned order covered 2022-23 to 2025-26, and was therefore held to lack jurisdiction and quashed. The court further found notices issued under the omitted provisions were inapplicable from 01.04.2024, requiring application of the substituted statutory regime for 2024-25 onwards; the assessment was quashed for non-application of correct law. Consequential orders and the show-cause notice were set aside, with liberty to initiate separate proceedings for each financial year under the correct statutory provisions. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785636 Clubbing of show-cause notices across multiple financial years was held to violate the tax period principle because the impugned order covered 2022-23 to 2025-26, and was therefore held to lack jurisdiction and quashed. The court further found notices issued under the omitted provisions were inapplicable from 01.04.2024, requiring application of the substituted statutory regime for 2024-25 onwards; the assessment was quashed for non-application of correct law. Consequential orders and the show-cause notice were set aside, with liberty to initiate separate proceedings for each financial year under the correct statutory provisions. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785636