https://www.taxtmi.com/caselaws?id=796632 A consolidated demand-cum-show cause notice may cover multiple financial years under the CGST Act, as neither Section 73 nor Section 74 imposes a statutory bar on such consolidation. The applicable provision depends on whether fraud, wilful misstatement, or suppression of facts with intent to evade tax is established. That factual determination is for the Proper Officer, subject to statutory appellate review. Accordingly, an objection to jurisdiction based solely on consolidation of multiple financial years does not invalidate the notice. en-us Mon, 03 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796632 A consolidated demand-cum-show cause notice may cover multiple financial years under the CGST Act, as neither Section 73 nor Section 74 imposes a statutory bar on such consolidation. The applicable provision depends on whether fraud, wilful misstatement, or suppression of facts with intent to evade tax is established. That factual determination is for the Proper Officer, subject to statutory appellate review. Accordingly, an objection to jurisdiction based solely on consolidation of multiple financial years does not invalidate the notice. Case-Laws GST Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796632