https://www.taxtmi.com/highlights?id=97030 The note examines sustainability of composite notices issued under the CGST/SGST scheme for multiple assessment years, holding that the concept of a "valid return" and the limitation linked to the financial year constrain multi year adjudication. It recognises that officers may investigate instances spanning years but stresses that consolidated adjudication can prejudice the taxpayer; therefore impugned multi year notices were quashed with liberty to issue fresh, year wise notices and with the pendency period excluded from limitation while other contentions remain open. en-us Thu, 19 Feb 2026 14:20:20 +0530 Thu, 19 Feb 2026 14:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97030 The note examines sustainability of composite notices issued under the CGST/SGST scheme for multiple assessment years, holding that the concept of a "valid return" and the limitation linked to the financial year constrain multi year adjudication. It recognises that officers may investigate instances spanning years but stresses that consolidated adjudication can prejudice the taxpayer; therefore impugned multi year notices were quashed with liberty to issue fresh, year wise notices and with the pendency period excluded from limitation while other contentions remain open. Highlights GST Thu, 19 Feb 2026 14:20:20 +0530 https://www.taxtmi.com/highlights?id=97030