https://www.taxtmi.com/caselaws?id=797972 Section 73 of the Central Goods and Services Tax Act, 2017 requires tax shortfall proceedings to be initiated separately for each financial year or tax period. Tax liability, returns, annual-return due dates, assessment and limitation for demand and recovery operate on a year-wise basis; therefore, a composite show-cause notice aggregating periods with distinct statutory timelines conflicts with that framework. Binding High Court precedent within the relevant jurisdiction governs this issue. An in-limine dismissal of a challenge to a contrary High Court view does not invoke merger or displace the binding jurisdictional position. Multi-year consolidated notices are consequently impermissible. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797972 Section 73 of the Central Goods and Services Tax Act, 2017 requires tax shortfall proceedings to be initiated separately for each financial year or tax period. Tax liability, returns, annual-return due dates, assessment and limitation for demand and recovery operate on a year-wise basis; therefore, a composite show-cause notice aggregating periods with distinct statutory timelines conflicts with that framework. Binding High Court precedent within the relevant jurisdiction governs this issue. An in-limine dismissal of a challenge to a contrary High Court view does not invoke merger or displace the binding jurisdictional position. Multi-year consolidated notices are consequently impermissible. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797972