https://www.taxtmi.com/circulars?id=71344 Composite show cause notices under sections 73 and 74 of the CGST Act may cover multiple financial years where each included year independently satisfies its statutory limitation period. Consolidation is treated as a procedural measure and does not pool, extend, transfer or revive year-wise deadlines. References to "any period" and "such periods" support notices and statements covering additional periods on the same grounds, while "financial year" remains relevant for calculating limitation. Where year-wise tax liability is clearly identified, the taxpayer may respond, contest, settle, or seek statutory benefits separately for each period. en-us Tue, 16 Sep 2025 00:00:00 +0530 Wed, 16 Sep 2026 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71344 Composite show cause notices under sections 73 and 74 of the CGST Act may cover multiple financial years where each included year independently satisfies its statutory limitation period. Consolidation is treated as a procedural measure and does not pool, extend, transfer or revive year-wise deadlines. References to "any period" and "such periods" support notices and statements covering additional periods on the same grounds, while "financial year" remains relevant for calculating limitation. Where year-wise tax liability is clearly identified, the taxpayer may respond, contest, settle, or seek statutory benefits separately for each period. Circulars GST Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71344