https://www.taxtmi.com/article/detailed?id=16431 Sections 73 and 74 of the CGST Act permit a common show cause notice covering multiple tax periods or financial years, because the expressions "any period" and "such periods" are broader than a single financial year. The limitation reference in sub-section (10) governs only the time for passing orders and does not restrict notice issuance. A consolidated notice remains subject to limitation period-wise, and time-barred portions must be excluded. en-us Sat, 16 May 2026 09:10:55 +0530 Sat, 16 May 2026 09:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16431 Sections 73 and 74 of the CGST Act permit a common show cause notice covering multiple tax periods or financial years, because the expressions "any period" and "such periods" are broader than a single financial year. The limitation reference in sub-section (10) governs only the time for passing orders and does not restrict notice issuance. A consolidated notice remains subject to limitation period-wise, and time-barred portions must be excluded. Articles Goods and Services Tax - GST Sat, 16 May 2026 09:10:55 +0530 https://www.taxtmi.com/article/detailed?id=16431