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        Case ID :
        GST

        The HC upheld that consolidation of a single show cause notice...

        Consolidation of show-cause notice upheld where alleged fraudulent ITC exceeds Rs 41 crore; appeal under Section 107 CGST

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief and disposed of the petition, observing that the impugned order is appealable under Section 107, CGST Act, 2017. The Petitioner was afforded liberty to institute an appeal by 30 September 2025 subject to filing the statutory appeal and making the requisite pre-deposits as mandated by the appellate provisions.
                                Note: It is a system-generated summary and is for quick reference only.
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