https://www.taxtmi.com/caselaws?id=468880 Composite show-cause notices under Section 74 of the CGST Act covering multiple tax periods or financial years are impermissible, as the Court followed its earlier ruling on the same issue and treated the mode of issuance as invalid. Because the impugned notice bundled multiple periods on that basis, the notice and all consequential proceedings were held vitiated and without jurisdiction. The respondents were left free to initiate fresh proceedings in accordance with law. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sun, 24 May 2026 18:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468880 Composite show-cause notices under Section 74 of the CGST Act covering multiple tax periods or financial years are impermissible, as the Court followed its earlier ruling on the same issue and treated the mode of issuance as invalid. Because the impugned notice bundled multiple periods on that basis, the notice and all consequential proceedings were held vitiated and without jurisdiction. The respondents were left free to initiate fresh proceedings in accordance with law. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468880