https://www.taxtmi.com/caselaws?id=785801 Consolidation of multiple financial years for issuing a show cause notice and validity under the CGST statute was examined; the court held that a show cause notice issued without complying with statutory issuance principles is liable to be quashed, and permitted re-issuance strictly in accordance with the statutory provision. The court rejected application of a merger-of-judgments concept where the Supreme Court dismissed a petition in limine, and held that subsequent contrary High Court rulings within the State bind lower authorities; consequence: authorities must follow the later state High Court view unless legally impeded. en-us Sat, 17 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785801 Consolidation of multiple financial years for issuing a show cause notice and validity under the CGST statute was examined; the court held that a show cause notice issued without complying with statutory issuance principles is liable to be quashed, and permitted re-issuance strictly in accordance with the statutory provision. The court rejected application of a merger-of-judgments concept where the Supreme Court dismissed a petition in limine, and held that subsequent contrary High Court rulings within the State bind lower authorities; consequence: authorities must follow the later state High Court view unless legally impeded. Case-Laws GST Sat, 17 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785801