The ruling in brief
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed
Provisions considered
Section 169, read with sections 74 and 122 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017