https://www.taxtmi.com/caselaws?id=467251 The petition contests whether a single composite show cause notice may aggregate multiple tax periods under the CGST/KGST framework; applying a prior binding determination that such consolidation is beyond the statutory authority, the consolidated notices and consequent orders covering multiple financial years are held vitiated. The legal principle applied is that show cause proceedings must be period-specific and cannot lawfully bunch distinct tax periods into one notice; outcome: the impugned composite notice dated 20.12.2022, the order dated 29.08.2025 and consequential proceedings are quashed, with liberty to initiate fresh period-specific proceedings. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 11 Mar 2026 19:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467251 The petition contests whether a single composite show cause notice may aggregate multiple tax periods under the CGST/KGST framework; applying a prior binding determination that such consolidation is beyond the statutory authority, the consolidated notices and consequent orders covering multiple financial years are held vitiated. The legal principle applied is that show cause proceedings must be period-specific and cannot lawfully bunch distinct tax periods into one notice; outcome: the impugned composite notice dated 20.12.2022, the order dated 29.08.2025 and consequential proceedings are quashed, with liberty to initiate fresh period-specific proceedings. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467251