https://www.taxtmi.com/caselaws?id=470837 A single composite show cause notice under Section 74 cannot validly combine distinct tax periods or financial years. Each tax period must be addressed separately under the statutory scheme; clubbing multiple periods renders the notice jurisdictionally defective. Where adjudication and appellate proceedings are founded on such a composite notice, the defect extends to the consequential orders and proceedings, which are liable to be quashed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470837 A single composite show cause notice under Section 74 cannot validly combine distinct tax periods or financial years. Each tax period must be addressed separately under the statutory scheme; clubbing multiple periods renders the notice jurisdictionally defective. Where adjudication and appellate proceedings are founded on such a composite notice, the defect extends to the consequential orders and proceedings, which are liable to be quashed. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470837