https://www.taxtmi.com/caselaws?id=466317 Clubbing or consolidation of multiple tax periods/financial years into a single composite show-cause notice is impermissible; such notices lack jurisdiction and are invalid, and therefore the impugned composite show-cause notices and all consequential proceedings are quashed with liberty for revenue to initiate fresh proceedings in accordance with law. The reasoning rests on the principle that each tax period must be separately addressed and a solitary show-cause notice combining distinct assessment periods vitiates statutory procedure, rendering subsequent orders and notices non-establishing of liability. The quashing preserves the respondents' right to reissue notices lawfully without endorsing the combined approach. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466317 Clubbing or consolidation of multiple tax periods/financial years into a single composite show-cause notice is impermissible; such notices lack jurisdiction and are invalid, and therefore the impugned composite show-cause notices and all consequential proceedings are quashed with liberty for revenue to initiate fresh proceedings in accordance with law. The reasoning rests on the principle that each tax period must be separately addressed and a solitary show-cause notice combining distinct assessment periods vitiates statutory procedure, rendering subsequent orders and notices non-establishing of liability. The quashing preserves the respondents' right to reissue notices lawfully without endorsing the combined approach. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466317