{"id":74780,"date":"2026-01-10T08:25:22","date_gmt":"2026-01-10T02:55:22","guid":{"rendered":""},"modified":"2026-01-10T08:25:22","modified_gmt":"2026-01-10T02:55:22","slug":"clubbing-multiple-gst-tax-periods-in-one-composite-show-cause-notice-u-ss-73-74-held-impermissible-notice-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74780","title":{"rendered":"Clubbing multiple GST tax periods in one composite show-cause notice u\/ss 73\/74 held impermissible; notice quashed"},"content":{"rendered":"<p>Clubbing multiple GST tax periods in one composite show-cause notice u\/ss 73\/74 held impermissible; notice quashed<br \/>Case-Laws<br \/>GST<br \/>The dominant issue was whether multiple tax periods\/financial years could be clubbed in a single\/composite show cause notice under Sections 73\/74 of the CGST\/KGST Act. Relying on its earlier precedent, the Court held that such clubbing\/consolidation\/bunching is illegal, invalid, impermissible, and without jurisdiction, being contrary to the CGST\/KGST Act; cons<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95916\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Clubbing multiple GST tax periods in one composite show-cause notice u\/ss 73\/74 held impermissible; notice quashedCase-LawsGSTThe dominant issue was whether multiple tax periods\/financial years could be clubbed in a single\/composite show cause notice unde<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74780","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74780"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74780\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}