https://www.taxtmi.com/caselaws?id=788381 Whether multiple financial years may be consolidated into a single notice under Sections 73 and 74 was answered by applying the precedent accepting consolidation where the statutory language permits issuance "for any period" or "for such periods"; outcome: consolidation is permissible. Whether writ relief should supplant the statutory appellate route was decided by applying the availability of an efficacious alternative remedy by appeal under the statutory regime and the principle that writ jurisdiction should not ordinarily bypass that remedy; outcome: writ relief declined and petitioner granted liberty to pursue prescribed statutory remedies. Allegations of fraudulent input tax credit were left for the appellate process. en-us Mon, 16 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788381 Whether multiple financial years may be consolidated into a single notice under Sections 73 and 74 was answered by applying the precedent accepting consolidation where the statutory language permits issuance "for any period" or "for such periods"; outcome: consolidation is permissible. Whether writ relief should supplant the statutory appellate route was decided by applying the availability of an efficacious alternative remedy by appeal under the statutory regime and the principle that writ jurisdiction should not ordinarily bypass that remedy; outcome: writ relief declined and petitioner granted liberty to pursue prescribed statutory remedies. Allegations of fraudulent input tax credit were left for the appellate process. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788381