https://www.taxtmi.com/caselaws?id=790149 Sections 73 and 74 of the CGST Act were analysed on whether a consolidated show-cause notice may cover multiple financial years. The Court noted that the provisions use the expressions "for any period" and "for such periods", while sub-sections 73(10) and 74(10) prescribe the time limit for passing the final adjudication order. It held that the limitation for the final order does not, by itself, bar issuance of a consolidated notice. Owing to conflicting High Court views and the effect of the Supreme Court's order in Mathur Polymers, the questions were referred to a Larger Bench, with interim orders continued. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790149 Sections 73 and 74 of the CGST Act were analysed on whether a consolidated show-cause notice may cover multiple financial years. The Court noted that the provisions use the expressions "for any period" and "for such periods", while sub-sections 73(10) and 74(10) prescribe the time limit for passing the final adjudication order. It held that the limitation for the final order does not, by itself, bar issuance of a consolidated notice. Owing to conflicting High Court views and the effect of the Supreme Court's order in Mathur Polymers, the questions were referred to a Larger Bench, with interim orders continued. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790149