https://www.taxtmi.com/caselaws?id=795385 Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 do not prohibit a Proper Officer from issuing a single show cause notice or passing a consolidated adjudication order covering multiple financial years. The notes state that the jurisdictional objection is governed by an earlier ruling recognising the Proper Officer's authority to conduct such consolidated proceedings. Accordingly, a consolidated notice and Order-in-Original for financial years 2017-18 to 2019-20 fall within the Proper Officer's jurisdiction. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795385 Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 do not prohibit a Proper Officer from issuing a single show cause notice or passing a consolidated adjudication order covering multiple financial years. The notes state that the jurisdictional objection is governed by an earlier ruling recognising the Proper Officer's authority to conduct such consolidated proceedings. Accordingly, a consolidated notice and Order-in-Original for financial years 2017-18 to 2019-20 fall within the Proper Officer's jurisdiction. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795385