https://www.taxtmi.com/caselaws?id=798043 Under the CGST Act, 2017, sections 73 and 74 contain no prohibition on a single show-cause notice covering multiple financial years; consolidated GST notices are therefore legally maintainable. Appellate disposal after a personal hearing confined to condonation of delay, without an opportunity to address the merits despite a request, breaches principles of natural justice. The appeal requires reconsideration after a proper merits hearing, while the validity of consolidated notices remains unaffected. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798043 Under the CGST Act, 2017, sections 73 and 74 contain no prohibition on a single show-cause notice covering multiple financial years; consolidated GST notices are therefore legally maintainable. Appellate disposal after a personal hearing confined to condonation of delay, without an opportunity to address the merits despite a request, breaches principles of natural justice. The appeal requires reconsideration after a proper merits hearing, while the validity of consolidated notices remains unaffected. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798043