https://www.taxtmi.com/caselaws?id=791147 A GST show cause notice under Section 74 must relate to a specific tax period or financial year, because limitation for demand and recovery runs year-wise from the relevant due date. A notice that clubs multiple financial years or tax periods is impermissible under the statutory scheme, as it collapses separate limitation periods into one consolidated demand. Applying its earlier view, the HC held that the impugned notice and consequential order could not stand to the extent they combined distinct years. The proceedings were therefore quashed to that extent, while the revenue was left free to proceed afresh in accordance with the Act. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791147 A GST show cause notice under Section 74 must relate to a specific tax period or financial year, because limitation for demand and recovery runs year-wise from the relevant due date. A notice that clubs multiple financial years or tax periods is impermissible under the statutory scheme, as it collapses separate limitation periods into one consolidated demand. Applying its earlier view, the HC held that the impugned notice and consequential order could not stand to the extent they combined distinct years. The proceedings were therefore quashed to that extent, while the revenue was left free to proceed afresh in accordance with the Act. Case-Laws GST Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791147