https://www.taxtmi.com/caselaws?id=790648 A composite GST show cause notice covering multiple assessment years was found unsustainable, because separate proceedings are required for distinct years and a single notice cannot merge them without legal basis. The notice was also objectionable because its wording suggested that compulsory registration and tax liability had already been decided, whereas a show cause notice must only propose action and leave final determination to adjudication after considering the noticee's reply and documents. The notice was therefore set aside to that extent, with liberty to issue fresh notices separately for the relevant assessment years and decide the matter afresh. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790648 A composite GST show cause notice covering multiple assessment years was found unsustainable, because separate proceedings are required for distinct years and a single notice cannot merge them without legal basis. The notice was also objectionable because its wording suggested that compulsory registration and tax liability had already been decided, whereas a show cause notice must only propose action and leave final determination to adjudication after considering the noticee's reply and documents. The notice was therefore set aside to that extent, with liberty to issue fresh notices separately for the relevant assessment years and decide the matter afresh. Case-Laws GST Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790648