https://www.taxtmi.com/caselaws?id=788444 The note addresses whether a single consolidated show-cause notice under Section 74 CGST can cover multiple financial years/tax periods. It explains that the CGST framework allocates tax liability to discrete tax periods tied to returns and applies year-wise limitation rules, and that prior Division Bench rulings support assessment and recovery on a year-wise basis. It concludes that Section 74 contains no provision permitting clubbing of multiple financial years-even where fraudulent availment of input tax credit is alleged-so consolidated notices are impermissible; the impugned notice was quashed, with liberty to re-issue notices only in strict conformity with Section 74. 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 The note addresses whether a single consolidated show-cause notice under Section 74 CGST can cover multiple financial years/tax periods. It explains that the CGST framework allocates tax liability to discrete tax periods tied to returns and applies year-wise limitation rules, and that prior Division Bench rulings support assessment and recovery on a year-wise basis. It concludes that Section 74 contains no provision permitting clubbing of multiple financial years-even where fraudulent availment of input tax credit is alleged-so consolidated notices are impermissible; the impugned notice was quashed, with liberty to re-issue notices only in strict conformity with Section 74. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788444