https://www.taxtmi.com/caselaws?id=470533 A single composite show cause notice under Section 74 of the CGST/KGST enactments cannot validly cover multiple tax periods or financial years. The note states that applicable precedent treats the clubbing, consolidation, bunching or combining of distinct periods in one notice under Sections 73 or 74 as impermissible and unsupported by legal authority. Consequently, composite notices and their summaries spanning multiple tax periods are invalid, and consequential proceedings based on them are liable to be quashed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470533 A single composite show cause notice under Section 74 of the CGST/KGST enactments cannot validly cover multiple tax periods or financial years. The note states that applicable precedent treats the clubbing, consolidation, bunching or combining of distinct periods in one notice under Sections 73 or 74 as impermissible and unsupported by legal authority. Consequently, composite notices and their summaries spanning multiple tax periods are invalid, and consequential proceedings based on them are liable to be quashed. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470533