https://www.taxtmi.com/caselaws?id=787540 Whether a show cause notice under Section 74 CGST can consolidate multiple financial years was decided by reference to the statutory design tying tax liability to defined tax periods and separate year-wise limitation regimes under Sections 73(10)/74(10). The court applied statutory interpretation and prior Division Bench precedents to hold that distinct tax periods cannot be clubbed into a single Section 74 notice; allegations of fraudulent input tax credit affect limitation but do not permit collapsing separate periods. The impugned consolidated notice and order were quashed; re-issuance limited to separate periods and statutory scope was permitted. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787540 Whether a show cause notice under Section 74 CGST can consolidate multiple financial years was decided by reference to the statutory design tying tax liability to defined tax periods and separate year-wise limitation regimes under Sections 73(10)/74(10). The court applied statutory interpretation and prior Division Bench precedents to hold that distinct tax periods cannot be clubbed into a single Section 74 notice; allegations of fraudulent input tax credit affect limitation but do not permit collapsing separate periods. The impugned consolidated notice and order were quashed; re-issuance limited to separate periods and statutory scope was permitted. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787540