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    <description>A show cause notice under the GST regime must relate to the relevant tax period, and clubbing more than one financial year in a single notice is impermissible. Applying that principle, a notice covering multiple financial years was treated as having been issued without jurisdiction. The impugned notice was therefore quashed as invalid, with relief granted to the taxpayer.</description>
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      <description>A show cause notice under the GST regime must relate to the relevant tax period, and clubbing more than one financial year in a single notice is impermissible. Applying that principle, a notice covering multiple financial years was treated as having been issued without jurisdiction. The impugned notice was therefore quashed as invalid, with relief granted to the taxpayer.</description>
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