https://www.taxtmi.com/caselaws?id=795771 Separate show-cause notices are required for distinct financial years; a consolidated notice covering multiple assessment years is not legally sustainable. The composite notice was quashed, while fresh proceedings may be initiated through separate notices for the relevant years. The period from issuance of the composite notice until receipt of the certified judgment copy is excluded when computing limitation for such fresh proceedings. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795771 Separate show-cause notices are required for distinct financial years; a consolidated notice covering multiple assessment years is not legally sustainable. The composite notice was quashed, while fresh proceedings may be initiated through separate notices for the relevant years. The period from issuance of the composite notice until receipt of the certified judgment copy is excluded when computing limitation for such fresh proceedings. Case-Laws GST Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795771