https://www.taxtmi.com/caselaws?id=785732 Consolidation of multiple financial years or tax periods into a single show-cause notice was held impermissible, the legal basis being appellate precedents of the State High Court which the authorities below must follow; consequence: consolidated SCNs cannot stand. The concept of merger of judgments was rejected because a higher court dismissed a challenge in limine rather than on merits, so that dismissal does not negate the State High Court rulings; consequence: those State High Court decisions continue to bind. Parties are permitted to reissue separate notices strictly in accordance with statutory procedure if no other legal impediment exists; consequence: reviving the petition is allowed if those State High Court judgments are later set aside. en-us Sat, 17 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785732 Consolidation of multiple financial years or tax periods into a single show-cause notice was held impermissible, the legal basis being appellate precedents of the State High Court which the authorities below must follow; consequence: consolidated SCNs cannot stand. The concept of merger of judgments was rejected because a higher court dismissed a challenge in limine rather than on merits, so that dismissal does not negate the State High Court rulings; consequence: those State High Court decisions continue to bind. Parties are permitted to reissue separate notices strictly in accordance with statutory procedure if no other legal impediment exists; consequence: reviving the petition is allowed if those State High Court judgments are later set aside. Case-Laws GST Sat, 17 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785732