https://www.taxtmi.com/caselaws?id=787492 Question determined whether a Section 74 show cause notice may consolidate multiple financial years/tax periods; the court applied the statutory scheme treating tax period and limitation year by year, tied to filing of returns and periodic assessment, and held that separate limitation and recovery timelines preclude clubbing distinct tax periods into a single notice. Allegations of fraudulent availment of input tax credit do not create an exception to the year wise limitation framework; outcome favours the assessee permitting only period specific notices and demands. 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=787492 Question determined whether a Section 74 show cause notice may consolidate multiple financial years/tax periods; the court applied the statutory scheme treating tax period and limitation year by year, tied to filing of returns and periodic assessment, and held that separate limitation and recovery timelines preclude clubbing distinct tax periods into a single notice. Allegations of fraudulent availment of input tax credit do not create an exception to the year wise limitation framework; outcome favours the assessee permitting only period specific notices and demands. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787492