Consolidated GST show cause notices across multiple years remain undecided as the Delhi High Court lists the matter part heard.

A challenge was raised to whether a consolidated show cause notice and consequential order covering multiple financial years can be issued under the Central Goods and Services Tax Act, 2017. The Delhi High Court did not decide the legality of the consolidated notice or order at this stage; the matter was listed for further hearing and treated as part heard, leaving the substantive issue open.

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Issues: Whether a consolidated show cause notice and consequential order covering multiple financial years can be issued under the Central Goods and Services Tax Act, 2017.

Outcome: The matter was listed for further hearing and treated as part heard; no final adjudication was made on the legality of the consolidated notice or order.

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