https://www.taxtmi.com/article/detailed?id=16299 GST adjudication is structured on the premise that each financial year operates as a distinct legal unit for returns, assessment, limitation and compliance, raising the central question whether a single show cause notice can validly cover multiple years. The article explains that this issue has become a significant jurisdictional controversy because consolidated notices may blur the distinction between tax periods, affect the operation of limitation, and weaken year-specific defences. It also notes that the debate is not merely procedural, but concerns the statutory boundaries of the proper officer's power and the discipline built into GST adjudication. en-us Tue, 28 Apr 2026 07:30:43 +0530 Tue, 28 Apr 2026 07:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16299 GST adjudication is structured on the premise that each financial year operates as a distinct legal unit for returns, assessment, limitation and compliance, raising the central question whether a single show cause notice can validly cover multiple years. The article explains that this issue has become a significant jurisdictional controversy because consolidated notices may blur the distinction between tax periods, affect the operation of limitation, and weaken year-specific defences. It also notes that the debate is not merely procedural, but concerns the statutory boundaries of the proper officer's power and the discipline built into GST adjudication. Articles Goods and Services Tax - GST Tue, 28 Apr 2026 07:30:43 +0530 https://www.taxtmi.com/article/detailed?id=16299