https://www.taxtmi.com/caselaws?id=786805 Year specific limitation governs initiation under the CGST scheme: limitation is tied to the annual return due date for each financial year, so officers lack competence to issue a single composite show cause notice and consolidated adjudication covering multiple assessment years. Consolidated notices can curtail an assessee's opportunity to adduce evidence, multiply assessed liability and appellate pre deposit burden, and thus exceed officer powers absent a statute providing a common initiation/completion period. Consequent outcome: composite multi year notices and orders are unsustainable and were quashed, with liberty to issue separate notices year wise. en-us Mon, 16 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786805 Year specific limitation governs initiation under the CGST scheme: limitation is tied to the annual return due date for each financial year, so officers lack competence to issue a single composite show cause notice and consolidated adjudication covering multiple assessment years. Consolidated notices can curtail an assessee's opportunity to adduce evidence, multiply assessed liability and appellate pre deposit burden, and thus exceed officer powers absent a statute providing a common initiation/completion period. Consequent outcome: composite multi year notices and orders are unsustainable and were quashed, with liberty to issue separate notices year wise. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786805