https://www.taxtmi.com/caselaws?id=796112 Consolidated show-cause notices covering multiple financial years are inconsistent with the requirement for separate proceedings for each relevant assessment year. A composite notice for financial years 2019-2020 to 2023-2024 was therefore quashed, while fresh separate notices may be issued for the respective assessment years. The period for which the composite notice remained operative must be excluded when computing limitation for those fresh proceedings. en-us Fri, 19 Jun 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796112 Consolidated show-cause notices covering multiple financial years are inconsistent with the requirement for separate proceedings for each relevant assessment year. A composite notice for financial years 2019-2020 to 2023-2024 was therefore quashed, while fresh separate notices may be issued for the respective assessment years. The period for which the composite notice remained operative must be excluded when computing limitation for those fresh proceedings. Case-Laws GST Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796112