https://www.taxtmi.com/caselaws?id=791498 Sections 73 and 74 permit a composite show-cause notice covering multiple tax periods, financial years, and noticees, so such notices are not invalid on that ground alone. Proceedings are barred under Section 6(2)(b) where the same subject-matter has already been taken up by another tax administration, and those affected matters were quashed. Separate adjudication orders cannot validly arise from a single show-cause notice unless proceedings are lawfully transferred, making duplicate final orders impermissible. The limitation periods under Sections 73(10), 74(10) and 75(10) are mandatory; where the prescribed time had expired, the proceedings were held time-barred. Relief was therefore granted only in part. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 17:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791498 Sections 73 and 74 permit a composite show-cause notice covering multiple tax periods, financial years, and noticees, so such notices are not invalid on that ground alone. Proceedings are barred under Section 6(2)(b) where the same subject-matter has already been taken up by another tax administration, and those affected matters were quashed. Separate adjudication orders cannot validly arise from a single show-cause notice unless proceedings are lawfully transferred, making duplicate final orders impermissible. The limitation periods under Sections 73(10), 74(10) and 75(10) are mandatory; where the prescribed time had expired, the proceedings were held time-barred. Relief was therefore granted only in part. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791498