https://www.taxtmi.com/caselaws?id=790923 Sections 73 and 74 of the CGST Act are explained as permitting a common show cause notice for multiple tax periods or financial years, because the statute uses the expression "any period" for notice issuance. The reference to financial year in the limitation provision is treated as only a time-limit reference point, not a restriction that confines the notice to one financial year. The prescribed notice form is also said not to control the substantive scope of the power, and its tax-period entries are described as non-mandatory. On that basis, a composite notice can validly cover both fraud and non-fraud components, while limitation and adjudication safeguards continue to apply period-wise. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790923 Sections 73 and 74 of the CGST Act are explained as permitting a common show cause notice for multiple tax periods or financial years, because the statute uses the expression "any period" for notice issuance. The reference to financial year in the limitation provision is treated as only a time-limit reference point, not a restriction that confines the notice to one financial year. The prescribed notice form is also said not to control the substantive scope of the power, and its tax-period entries are described as non-mandatory. On that basis, a composite notice can validly cover both fraud and non-fraud components, while limitation and adjudication safeguards continue to apply period-wise. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790923