https://www.taxtmi.com/caselaws?id=794263 Section 74 of the CGST Act treats each financial year as a separate limitation unit, so a single show-cause notice cannot validly club multiple financial years into one proceeding; the text says this would indirectly extend limitation for years already barred, making the notice without jurisdiction. It also notes that a writ petition may still be maintained despite the Section 107 appellate remedy where the defect is an ex facie jurisdictional error and no further factual inquiry is needed. On that reasoning, the impugned notice and consequential adjudication order were set aside, while the revenue was left free to proceed afresh in accordance with law. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794263 Section 74 of the CGST Act treats each financial year as a separate limitation unit, so a single show-cause notice cannot validly club multiple financial years into one proceeding; the text says this would indirectly extend limitation for years already barred, making the notice without jurisdiction. It also notes that a writ petition may still be maintained despite the Section 107 appellate remedy where the defect is an ex facie jurisdictional error and no further factual inquiry is needed. On that reasoning, the impugned notice and consequential adjudication order were set aside, while the revenue was left free to proceed afresh in accordance with law. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794263