https://www.taxtmi.com/caselaws?id=788444 Section 74 of the CGST Act requires tax liability, assessment and recovery to be determined separately for each relevant tax period and financial year. A single consolidated show cause notice covering multiple financial years impermissibly combines distinct return periods, due dates and limitation timelines. The provision contains no express basis for clubbing years, including where fraudulent input tax credit availment is alleged. The consolidated notice was quashed, while revenue retained liberty to issue fresh notices strictly in accordance with Section 74 where legally permissible. en-us Fri, 13 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788444 Section 74 of the CGST Act requires tax liability, assessment and recovery to be determined separately for each relevant tax period and financial year. A single consolidated show cause notice covering multiple financial years impermissibly combines distinct return periods, due dates and limitation timelines. The provision contains no express basis for clubbing years, including where fraudulent input tax credit availment is alleged. The consolidated notice was quashed, while revenue retained liberty to issue fresh notices strictly in accordance with Section 74 where legally permissible. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788444