https://www.taxtmi.com/caselaws?id=793310 Under the GST regime, assessment and demand proceedings must be confined to distinct tax periods, so a consolidated show cause notice and order covering multiple financial years were beyond jurisdiction and void ab initio. The Court held that proceedings issued in breach of this statutory framework could not be sustained, and the existence of an alternate statutory remedy did not bar writ intervention where the impugned action was a nullity. The request for instalment payment did not cure the jurisdictional defect. The consolidated notice, adjudication order and recovery notice were quashed, with liberty to proceed afresh separately for each financial year if otherwise permissible in law. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793310 Under the GST regime, assessment and demand proceedings must be confined to distinct tax periods, so a consolidated show cause notice and order covering multiple financial years were beyond jurisdiction and void ab initio. The Court held that proceedings issued in breach of this statutory framework could not be sustained, and the existence of an alternate statutory remedy did not bar writ intervention where the impugned action was a nullity. The request for instalment payment did not cure the jurisdictional defect. The consolidated notice, adjudication order and recovery notice were quashed, with liberty to proceed afresh separately for each financial year if otherwise permissible in law. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793310