https://www.taxtmi.com/caselaws?id=788374 Issuance and clubbing of a single show cause notice/assessment order for multiple financial years is impermissible where the tax period is the annual return period; show cause notices issued after filing of annual returns or after commencement of limitation must relate to each year separately. Applying that principle, the impugned order that aggregated assessments for five financial years exceeded jurisdictional limits and was quashed, the show cause notice set aside, and the respondent granted liberty to initiate separate proceedings year-wise in favour of the assessee. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788374 Issuance and clubbing of a single show cause notice/assessment order for multiple financial years is impermissible where the tax period is the annual return period; show cause notices issued after filing of annual returns or after commencement of limitation must relate to each year separately. Applying that principle, the impugned order that aggregated assessments for five financial years exceeded jurisdictional limits and was quashed, the show cause notice set aside, and the respondent granted liberty to initiate separate proceedings year-wise in favour of the assessee. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788374