https://www.taxtmi.com/caselaws?id=468758 Under the CGST Act, a Section 74 notice must align with the year-wise tax period structure and the separate limitation scheme applicable to each period. The Bombay HC held that distinct financial years or tax periods cannot be clubbed into one consolidated proceeding for proposing demand and recovery, because liability and the order timeline are tied to the relevant tax period and annual return due date. Applying that principle, the impugned consolidated notice and consequential order were quashed, while the revenue was left free to proceed afresh in accordance with law. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 19 May 2026 18:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468758 Under the CGST Act, a Section 74 notice must align with the year-wise tax period structure and the separate limitation scheme applicable to each period. The Bombay HC held that distinct financial years or tax periods cannot be clubbed into one consolidated proceeding for proposing demand and recovery, because liability and the order timeline are tied to the relevant tax period and annual return due date. Applying that principle, the impugned consolidated notice and consequential order were quashed, while the revenue was left free to proceed afresh in accordance with law. Case-Laws GST Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468758