https://www.taxtmi.com/article/detailed?id=15816 Issuance of a single consolidated Show Cause Notice covering multiple financial years is impermissible; authorities must issue notices and initiate proceedings on a financial year basis. Consolidation is permissible only under Section 74 and exclusively for cases alleging fraudulent availment of input tax credit. Affected taxpayers should press the defect of a composite SCN as a primary defence and seek separate year wise notices or reissuance strictly under Section 74 where applicable. en-us Thu, 05 Feb 2026 09:17:33 +0530 Thu, 05 Feb 2026 09:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15816 Issuance of a single consolidated Show Cause Notice covering multiple financial years is impermissible; authorities must issue notices and initiate proceedings on a financial year basis. Consolidation is permissible only under Section 74 and exclusively for cases alleging fraudulent availment of input tax credit. Affected taxpayers should press the defect of a composite SCN as a primary defence and seek separate year wise notices or reissuance strictly under Section 74 where applicable. Articles Goods and Services Tax - GST Thu, 05 Feb 2026 09:17:33 +0530 https://www.taxtmi.com/article/detailed?id=15816