https://www.taxtmi.com/caselaws?id=470533 Composite show cause notices under Sections 73 or 74 of the CGST/KGST enactments cannot validly combine multiple tax periods or financial years. Clubbing, consolidation, bunching or combining distinct periods in one notice lacks legal authority. Consequently, notices and summaries covering tax periods from 2019-20 to 2023-24 were invalid, and the consequential proceedings were quashed in favour of the assessee. 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 Composite show cause notices under Sections 73 or 74 of the CGST/KGST enactments cannot validly combine multiple tax periods or financial years. Clubbing, consolidation, bunching or combining distinct periods in one notice lacks legal authority. Consequently, notices and summaries covering tax periods from 2019-20 to 2023-24 were invalid, and the consequential proceedings were quashed in favour of the assessee. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470533