https://www.taxtmi.com/caselaws?id=791707 A composite GST show-cause notice covering multiple tax periods was treated as jurisdictionally invalid, because distinct tax periods cannot be clubbed in one notice under the CGST/KGST framework. The Court applied the coordinate bench view that such bunching is without authority of law, and any adjudication founded on that defective notice cannot stand. The consequential adjudication order was therefore set aside. The assessee's willingness to face fresh proceedings was noted, and the revenue was left free to issue separate notices for each relevant tax period. en-us Tue, 10 Mar 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791707 A composite GST show-cause notice covering multiple tax periods was treated as jurisdictionally invalid, because distinct tax periods cannot be clubbed in one notice under the CGST/KGST framework. The Court applied the coordinate bench view that such bunching is without authority of law, and any adjudication founded on that defective notice cannot stand. The consequential adjudication order was therefore set aside. The assessee's willingness to face fresh proceedings was noted, and the revenue was left free to issue separate notices for each relevant tax period. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791707