https://www.taxtmi.com/caselaws?id=793195 A consolidated show cause notice and consolidated order covering different financial years are permissible under Sections 73 and 74 of the CGST Act because Chapter XV does not prohibit clubbing of periods, and the provisions mainly regulate jurisdiction and time limits. References to notices and statements for "such periods" support a common proceeding across multiple years. The Court distinguished assessment under Chapter XII from adjudication under Sections 73 and 74, and applied severability so that time-barred periods do not invalidate the valid periods. The challenge to jurisdiction therefore failed. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 20 Jul 2026 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793195 A consolidated show cause notice and consolidated order covering different financial years are permissible under Sections 73 and 74 of the CGST Act because Chapter XV does not prohibit clubbing of periods, and the provisions mainly regulate jurisdiction and time limits. References to notices and statements for "such periods" support a common proceeding across multiple years. The Court distinguished assessment under Chapter XII from adjudication under Sections 73 and 74, and applied severability so that time-barred periods do not invalidate the valid periods. The challenge to jurisdiction therefore failed. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793195