https://www.taxtmi.com/caselaws?id=795383 Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 do not prohibit a single show cause notice or adjudication order covering multiple financial years. The Proper Officer may therefore issue and determine tax demands for relevant years through consolidated proceedings. This addresses only the jurisdictional validity of consolidation; challenges to the merits of the adjudication remain available through the statutory appellate process. 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=795383 Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 do not prohibit a single show cause notice or adjudication order covering multiple financial years. The Proper Officer may therefore issue and determine tax demands for relevant years through consolidated proceedings. This addresses only the jurisdictional validity of consolidation; challenges to the merits of the adjudication remain available through the statutory appellate process. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795383