https://www.taxtmi.com/caselaws?id=792518 A composite show-cause notice covering multiple tax periods under the CGST Act was held impermissible, as clubbing, consolidation or bunching distinct financial years into one notice was treated as defective and without jurisdiction. Because the foundation notice was invalid, the order-in-original and all consequential demand proceedings could not survive and were quashed. Liberty was reserved to proceed afresh in accordance with law. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792518 A composite show-cause notice covering multiple tax periods under the CGST Act was held impermissible, as clubbing, consolidation or bunching distinct financial years into one notice was treated as defective and without jurisdiction. Because the foundation notice was invalid, the order-in-original and all consequential demand proceedings could not survive and were quashed. Liberty was reserved to proceed afresh in accordance with law. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792518