https://www.taxtmi.com/caselaws?id=787493 A consolidated show cause notice purporting to club alleged tax defaults across multiple financial years is impermissible because the statutory scheme treats each financial year as a separate tax period with distinct limitation and assessment timelines under the CGST framework; the court applied the year wise limitation principle and held that even allegations of fraudulent input tax credit do not authorise aggregation of different tax periods into one Section 74 notice. The impugned consolidated notice dated 26/06/2025 was quashed; respondents may issue notices only in strict conformity with Section 74 and applicable limitation rules. en-us Fri, 27 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787493 A consolidated show cause notice purporting to club alleged tax defaults across multiple financial years is impermissible because the statutory scheme treats each financial year as a separate tax period with distinct limitation and assessment timelines under the CGST framework; the court applied the year wise limitation principle and held that even allegations of fraudulent input tax credit do not authorise aggregation of different tax periods into one Section 74 notice. The impugned consolidated notice dated 26/06/2025 was quashed; respondents may issue notices only in strict conformity with Section 74 and applicable limitation rules. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787493