https://www.taxtmi.com/caselaws?id=790649 A consolidated show cause notice under Section 74 of the CGST Act covering multiple financial years is impermissible because each financial year is a separate tax period with its own return, liability, and limitation computation. Aggregating different years collapses distinct due dates and recovery periods, so year-wise determination must be maintained. The Bombay HC followed its earlier view that such consolidation cannot be sustained. The contrary Supreme Court challenge dismissed in limine did not create merger on merits and did not alter that position. The impugned notice was quashed, with liberty to issue a fresh notice in accordance with law. en-us Fri, 13 Mar 2026 00:00:00 +0530 Thu, 23 Apr 2026 17:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790649 A consolidated show cause notice under Section 74 of the CGST Act covering multiple financial years is impermissible because each financial year is a separate tax period with its own return, liability, and limitation computation. Aggregating different years collapses distinct due dates and recovery periods, so year-wise determination must be maintained. The Bombay HC followed its earlier view that such consolidation cannot be sustained. The contrary Supreme Court challenge dismissed in limine did not create merger on merits and did not alter that position. The impugned notice was quashed, with liberty to issue a fresh notice in accordance with law. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790649