Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully available.
Case-Laws
GST
Composite show cause notices under Section 74 of the CGST Act cannot combine several financial years or tax periods with separate assessment, return, demand and limitation timelines. Each period must be assessed independently because aggregation obscures distinct due dates and statutory limitation requirements. In-limine dismissal of a special leave petition against a contrary High Court view does not trigger the doctrine of merger or displace later decisions binding on tax authorities. Non-compliant composite notices and consequential orders are subject to quashing, while fresh period-specific notices may be issued in accordance with law, subject to other legal impediments.
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