https://www.taxtmi.com/article/detailed?id=16762 Consolidated show-cause notices and consolidated adjudication orders under the CGST Act may cover more than one financial year, because Sections 73 and 74 do not expressly require a separate notice for each year and use language such as "for any period" and "for such periods." The limitation framework remains separately applicable to each financial year, and a time-barred year does not become valid merely because it is grouped with later periods. The doctrine of severability allows a barred year to be separated without necessarily affecting the rest of the consolidated proceeding. en-us Fri, 26 Jun 2026 07:08:49 +0530 Fri, 26 Jun 2026 07:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16762 Consolidated show-cause notices and consolidated adjudication orders under the CGST Act may cover more than one financial year, because Sections 73 and 74 do not expressly require a separate notice for each year and use language such as "for any period" and "for such periods." The limitation framework remains separately applicable to each financial year, and a time-barred year does not become valid merely because it is grouped with later periods. The doctrine of severability allows a barred year to be separated without necessarily affecting the rest of the consolidated proceeding. Articles Goods and Services Tax - GST Fri, 26 Jun 2026 07:08:49 +0530 https://www.taxtmi.com/article/detailed?id=16762