https://www.taxtmi.com/article/detailed?id=17419 Composite GST show cause notices spanning multiple financial years raise a jurisdictional and limitation-based challenge where liabilities for distinct assessment periods are consolidated into one demand proceeding. Annual returns, tax liabilities, due dates and statutory limitation periods operate separately for each financial year. Combining several years in one notice may merge separate due dates, limitation periods, factual grounds and compliance obligations, impairing the taxpayer's ability to provide a year-specific response. en-us Thu, 17 Sep 2026 07:54:08 +0530 Thu, 17 Sep 2026 07:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17419 Composite GST show cause notices spanning multiple financial years raise a jurisdictional and limitation-based challenge where liabilities for distinct assessment periods are consolidated into one demand proceeding. Annual returns, tax liabilities, due dates and statutory limitation periods operate separately for each financial year. Combining several years in one notice may merge separate due dates, limitation periods, factual grounds and compliance obligations, impairing the taxpayer's ability to provide a year-specific response. Articles Goods and Services Tax - GST Thu, 17 Sep 2026 07:54:08 +0530 https://www.taxtmi.com/article/detailed?id=17419