https://www.taxtmi.com/caselaws?id=795854 A consolidated show-cause notice covering multiple financial years is legally unsustainable where separate assessment-year proceedings are required. The related summary notice and summary orders, being founded on the composite notice, cannot survive independently and are liable to be quashed. Revenue may initiate fresh proceedings through separate notices for each relevant assessment year. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795854 A consolidated show-cause notice covering multiple financial years is legally unsustainable where separate assessment-year proceedings are required. The related summary notice and summary orders, being founded on the composite notice, cannot survive independently and are liable to be quashed. Revenue may initiate fresh proceedings through separate notices for each relevant assessment year. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795854