https://www.taxtmi.com/article/detailed?id=16877 A consolidated show cause notice under Section 74 of the CGST Act that clubs multiple financial years is impermissible where the statute ties limitation and adjudication to the relevant financial year. The year-wise structure in Section 74 requires notice and order to be anchored to the specific period to which the alleged tax non-payment, short payment, erroneous refund, or wrongful input tax credit relates, and limitation cannot be enlarged by drafting a composite notice that pulls earlier years into a later period. en-us Thu, 09 Jul 2026 08:36:29 +0530 Thu, 09 Jul 2026 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16877 A consolidated show cause notice under Section 74 of the CGST Act that clubs multiple financial years is impermissible where the statute ties limitation and adjudication to the relevant financial year. The year-wise structure in Section 74 requires notice and order to be anchored to the specific period to which the alleged tax non-payment, short payment, erroneous refund, or wrongful input tax credit relates, and limitation cannot be enlarged by drafting a composite notice that pulls earlier years into a later period. Articles Goods and Services Tax - GST Thu, 09 Jul 2026 08:36:29 +0530 https://www.taxtmi.com/article/detailed?id=16877