Consolidated GST appeal permitted for a common notice and order, with limitation not to bar merits if filed in time.

A common show cause notice and common adjudication order covering multiple financial years can support one consolidated appeal under the CGST Act where the dispute is treated as a single composite challenge. The Delhi High Court permitted filing of one consolidated appeal before the Appellate Authority, directed compliance with the pre-deposit requirement, and allowed the grievance concerning Form GST DRC-07 to be raised before that forum. It further directed that the appeal, if filed within the time granted, be considered on merits and not rejected as time-barred.

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Issues: Whether, against a common show cause notice and common adjudication order referring to multiple financial years, the petitioners could be permitted to file one consolidated appeal under Section 107 of the Central Goods and Services Tax Act, 2017, and whether such appeal, if filed within the time granted by the Court, should not be rejected as time-barred.

Outcome: The petitioners were permitted to file one consolidated appeal before the Appellate Authority, were granted time till 15 July 2025 to file the appeal along with the required pre-deposit, and were given liberty to raise the grievance regarding the Form GST DRC-07 before the Appellate Authority. The appeal, if filed within that time, was directed to be considered on merits and not rejected on limitation.

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