https://www.taxtmi.com/caselaws?id=468989 Clubbing, consolidation, bunching or combining multiple tax periods or financial years in a single show cause notice under the CGST Act, 2017 and the KGST Act, 2017 is impermissible. A notice issued for more than one period was treated as lacking authority of law, and the consequential order based on it was also vitiated. The impugned show cause notice and order were therefore quashed, while the respondents were left free to initiate fresh proceedings in accordance with law. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 27 May 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468989 Clubbing, consolidation, bunching or combining multiple tax periods or financial years in a single show cause notice under the CGST Act, 2017 and the KGST Act, 2017 is impermissible. A notice issued for more than one period was treated as lacking authority of law, and the consequential order based on it was also vitiated. The impugned show cause notice and order were therefore quashed, while 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=468989