https://www.taxtmi.com/caselaws?id=469601 A composite show cause notice was held unsustainable where demands relating to five separately registered divisions were clubbed together despite each division filing returns independently. The court treated the separate registrations as requiring distinct consideration and found that a single consolidated proceeding could not be used to raise demands for different divisions under the service tax and GST transitional framework. The composite notice and the consequential order-in-original were quashed. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 23 Jun 2026 19:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469601 A composite show cause notice was held unsustainable where demands relating to five separately registered divisions were clubbed together despite each division filing returns independently. The court treated the separate registrations as requiring distinct consideration and found that a single consolidated proceeding could not be used to raise demands for different divisions under the service tax and GST transitional framework. The composite notice and the consequential order-in-original were quashed. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469601