The petitioner sought quashing of the impugned notice and all consequential proceedings, along with a direction restraining the authorities from proceeding further on its basis. Applying the same reasoning, the Court observed that the impugned notice in the present case also involved clubbing and consolidation of multiple tax periods or financial years in a single composite show cause notice. The petition was therefore allowed, and the impugned notice was quashed. 3 to not to proceed further with the Impugned Notice. Under these circumstances, the impugned show cause notice dated 29.05.2024 at Annexure-B passed by respondent No.4 deserve to be quashed.