{"id":74909,"date":"2026-01-31T08:55:17","date_gmt":"2026-01-31T03:25:17","guid":{"rendered":""},"modified":"2026-01-31T08:55:17","modified_gmt":"2026-01-31T03:25:17","slug":"consolidation-of-tax-periods-and-validity-of-show-cause-notice-under-section-74-cgst-notice-quashed-but-reissue-permitted-if-strictly-compliant","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74909","title":{"rendered":"Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant"},"content":{"rendered":"<p>Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant<br \/>Case-Laws<br \/>GST<br \/>The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Cou<\/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=96489\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliantCase-LawsGSTThe validity of a show cause notice issued under Section 74 CGST was considered alongside whether pr<\/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-74909","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74909","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=74909"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74909\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}