https://www.taxtmi.com/caselaws?id=799075 Composite GST show-cause notices covering multiple financial years or tax periods are impermissible because liability, returns, assessment, recovery and limitation operate independently for each period. Combining years with separate due dates and limitation periods conflicts with the statutory year-wise structure and restricts a taxpayer's ability to respond separately to each period. Dismissal in limine of a challenge to a contrary view does not trigger the doctrine of merger. Authorities within the relevant territorial jurisdiction must follow prior decisions rejecting such consolidation. Separate notices and determinations are therefore required for distinct financial years or tax periods. en-us Fri, 11 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799075 Composite GST show-cause notices covering multiple financial years or tax periods are impermissible because liability, returns, assessment, recovery and limitation operate independently for each period. Combining years with separate due dates and limitation periods conflicts with the statutory year-wise structure and restricts a taxpayer's ability to respond separately to each period. Dismissal in limine of a challenge to a contrary view does not trigger the doctrine of merger. Authorities within the relevant territorial jurisdiction must follow prior decisions rejecting such consolidation. Separate notices and determinations are therefore required for distinct financial years or tax periods. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799075