https://www.taxtmi.com/article/detailed?id=16254 Consolidated show-cause notices under Sections 73 and 74 of the CGST Act are challenged on the basis that multiple financial years cannot be clubbed in one notice. The core issue is whether the limitation in sub-section (10), tied to the annual return, restricts only the passing of orders or also bars consolidated notices under sub-sections (1) and (3). The commentary records conflicting High Court views on whether the phrases "any period" and "for such periods" permit consolidation, and notes that the Bombay High Court referred the matter to a Larger Bench. en-us Wed, 22 Apr 2026 08:48:09 +0530 Wed, 22 Apr 2026 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16254 Consolidated show-cause notices under Sections 73 and 74 of the CGST Act are challenged on the basis that multiple financial years cannot be clubbed in one notice. The core issue is whether the limitation in sub-section (10), tied to the annual return, restricts only the passing of orders or also bars consolidated notices under sub-sections (1) and (3). The commentary records conflicting High Court views on whether the phrases "any period" and "for such periods" permit consolidation, and notes that the Bombay High Court referred the matter to a Larger Bench. Articles Goods and Services Tax - GST Wed, 22 Apr 2026 08:48:09 +0530 https://www.taxtmi.com/article/detailed?id=16254