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of <h1>Consolidated show-cause notice for 2017-18 to 2021-22 sustained; Section 74 not seen as prohibiting consolidation</h1> <h3>M/s. VALLABH TEXTILES THROUGH ITS Versus ADDITIONAL / JOINT COMMISSIONER, CGST DELHI EAST COMMISSIONERATE AND ORS.</h3> HC dismissed the writ petition challenging issuance of a consolidated show cause notice for multiple periods (2017-18 to 2021-22), holding that Section 74 ... Validity of SCNs - Action of the respondents who have proceeded to issue a consolidated notice for the multi-period (period 2017-18 to 2021-22) - HELD THAT:- On an ex-facie perusal of Section 74 of the Central Goods & Services Tax Act, 2017 [CGST]/Delhi Goods & Services Tax Act, 2017 (DGST), it is unable to sustain that challenge in the absence of any prohibition that may have been statutorily engrafted in this respect. That in any case would not constitute a jurisdictional challenge warranting the writ petition being entertained against a SCN. Insofar as FY 2017-18 is concerned, it was the submission of learned counsel for the writ petitioner that the same would not sustain bearing in mind the provisions contained in Section 74(10) of the CGST Act, 2017/DGST Act, 2017. Insofar as that question is concerned, it is left open to the writ petitioner to initiate appropriate proceedings independently. Bearing in mind the well settled principles which govern situations and contingencies in which a SCN challenge may be entertained by a Court under Article 226 of the Constitution, there are no ground to entertain the instant writ petition - petition dismissed. Writ petition challenges validity of a Show Cause Notice ('SCN') dated 29 May 2024 covering Financial Years 2017-18 to 2021-22 under the Central Goods & Services Tax Act, 2017 ('CGST')/Delhi Goods & Services Tax Act, 2017 ('DGST'). The principal contention was that respondents impermissibly issued a consolidated notice for the multi-year period. On an ex-facie reading of Section 74 of the CGST/DGST Acts, the court stated it was 'unable to sustain that challenge in the absence of any prohibition that may have been statutorily engrafted in this respect,' and held that such a complaint did not amount to a jurisdictional question warranting relief under Article 226. As to FY 2017-18 and Section 74(10), the petitioner was permitted to 'initiate appropriate proceedings independently.' Applying settled principles governing entertainability of SCN challenges under Article 226, the court concluded that it 'find[s] no ground to entertain the instant writ petition,' and the petition was dismissed (subject to the foregoing observation). CM application for exemption was allowed.
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