Tag Archives: Assistant Commissioner of Central Tax

Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable

By | October 13, 2026

Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable Issue Whether a composite Show Cause Notice (SCN) and the consequential Order-in-Original (OIO) covering multiple financial years (2022-23 to 2024-25) are legally sustainable under the GST law. Facts Assessment Periods: The case pertains to multiple financial years spanning from FY… Read More »