https://www.taxtmi.com/caselaws?id=471078 Under the CGST and KGST Acts, each tax period must be subjected to separate proceedings under the statutory framework for tax determination. Clubbing multiple tax periods or financial years into a single composite show-cause notice exceeds the authority provided under the relevant provisions. Such a notice is invalid for want of jurisdiction, and adjudication or appellate proceedings based on it cannot be sustained. The defect does not prevent initiation of fresh proceedings separately for each relevant tax period in accordance with law. en-us Wed, 17 Dec 2025 00:00:00 +0530 Wed, 19 Aug 2026 18:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471078 Under the CGST and KGST Acts, each tax period must be subjected to separate proceedings under the statutory framework for tax determination. Clubbing multiple tax periods or financial years into a single composite show-cause notice exceeds the authority provided under the relevant provisions. Such a notice is invalid for want of jurisdiction, and adjudication or appellate proceedings based on it cannot be sustained. The defect does not prevent initiation of fresh proceedings separately for each relevant tax period in accordance with law. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471078