https://www.taxtmi.com/caselaws?id=785905 A single composite show cause notice clubbing multiple tax periods or financial years under the GST framework is impermissible and without jurisdiction. Applying the earlier coordinate-bench view, the Karnataka HC treated the consolidated notice as defective because it covered several periods in one proceeding. The adjudication order founded on that notice, along with the related GST forms and consequential proceedings, could not survive and were quashed. Liberty was reserved to proceed afresh in accordance with law. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sun, 01 Feb 2026 10:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785905 A single composite show cause notice clubbing multiple tax periods or financial years under the GST framework is impermissible and without jurisdiction. Applying the earlier coordinate-bench view, the Karnataka HC treated the consolidated notice as defective because it covered several periods in one proceeding. The adjudication order founded on that notice, along with the related GST forms and consequential proceedings, could not survive and were quashed. Liberty was reserved to proceed afresh in accordance with law. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785905