https://www.taxtmi.com/caselaws?id=796708 Common show-cause notices under Section 74 may cover multiple tax periods. The earlier view quashing such proceedings was displaced by a coordinate-bench ruling that permitted common notices and restored the related notices and original orders. Challenges to the order-in-original and appellate order must be pursued through the statutory appellate mechanism before the Goods and Services Tax Appellate Tribunal. The position supports the Revenue: common notices are valid for multiple tax periods, while objections to original and appellate orders require exhaustion of the prescribed appellate remedy. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796708 Common show-cause notices under Section 74 may cover multiple tax periods. The earlier view quashing such proceedings was displaced by a coordinate-bench ruling that permitted common notices and restored the related notices and original orders. Challenges to the order-in-original and appellate order must be pursued through the statutory appellate mechanism before the Goods and Services Tax Appellate Tribunal. The position supports the Revenue: common notices are valid for multiple tax periods, while objections to original and appellate orders require exhaustion of the prescribed appellate remedy. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796708