https://www.taxtmi.com/highlights?id=101318 Section 74 does not permit a single show-cause notice to club multiple financial years, because limitation is linked to each relevant financial year and a consolidated notice would unlawfully extend the five-year period for earlier years. The impugned notice and consequential order were therefore treated as de hors the statute and without jurisdiction. The alternative-remedy rule was also held to be only a self-imposed restraint: where the defect is ex facie jurisdictional and apparent on the record, writ relief remains maintainable despite an available statutory appeal. en-us Thu, 02 Jul 2026 08:07:08 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101318 Section 74 does not permit a single show-cause notice to club multiple financial years, because limitation is linked to each relevant financial year and a consolidated notice would unlawfully extend the five-year period for earlier years. The impugned notice and consequential order were therefore treated as de hors the statute and without jurisdiction. The alternative-remedy rule was also held to be only a self-imposed restraint: where the defect is ex facie jurisdictional and apparent on the record, writ relief remains maintainable despite an available statutory appeal. Highlights GST Thu, 02 Jul 2026 08:07:08 +0530 https://www.taxtmi.com/highlights?id=101318