https://www.taxtmi.com/article/detailed?id=16394 Consolidation of multiple financial years in a single show cause notice and adjudication order under the CGST Act is treated as permissible where the statutory language refers to notices issued for "any period" and statements covering "such periods." The Delhi High Court, following its earlier view, accepted that Sections 73 and 74 allow multi-year notices and rejected the argument that such consolidation is confined to fraudulent input tax credit matters. The judgment also declined to examine merits in writ jurisdiction because an effective statutory appellate remedy was available under Section 107. en-us Mon, 11 May 2026 09:53:59 +0530 Mon, 11 May 2026 09:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16394 Consolidation of multiple financial years in a single show cause notice and adjudication order under the CGST Act is treated as permissible where the statutory language refers to notices issued for "any period" and statements covering "such periods." The Delhi High Court, following its earlier view, accepted that Sections 73 and 74 allow multi-year notices and rejected the argument that such consolidation is confined to fraudulent input tax credit matters. The judgment also declined to examine merits in writ jurisdiction because an effective statutory appellate remedy was available under Section 107. Articles Goods and Services Tax - GST Mon, 11 May 2026 09:53:59 +0530 https://www.taxtmi.com/article/detailed?id=16394