Consolidated show cause notice under GST upheld as not barred in writ jurisdiction, with the 2017-18 issue left open

A consolidated show cause notice covering multiple financial years under the CGST/DGST regime was found not to be barred by section 74 of the CGST Act and DGST Act, so the objection did not disclose a jurisdictional defect warranting interference under Article 226. The writ challenge to the notice was therefore not entertainable and was dismissed. As to financial year 2017-18, the issue was left open for the petitioner to pursue in appropriate proceedings.

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Issues: Whether a consolidated show cause notice covering multiple financial years under section 74 of the CGST/DGST regime could be successfully challenged in writ jurisdiction, and whether the challenge to the notice for financial year 2017-18 was fit to be entertained.

Analysis: The challenge to the consolidated notice was rejected because no statutory prohibition against issuing such a notice was found in section 74 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017. The objection was treated as not amounting to a jurisdictional defect warranting interference under Article 226 of the Constitution of India. As regards financial year 2017-18, the Court left the issue open for the petitioner to pursue in appropriate proceedings.

Conclusion: The writ petition was not entertainable and was dismissed.

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