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The HC allowed the petition. The court concluded that issuance...
Petition allowed: consolidated show-cause notices across financial years permissible; no natural justice breach found but relief granted by operative order
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The HC allowed the petition. The court concluded that issuance of consolidated show-cause notices and orders covering multiple financial years is permissible under the statutory scheme in proceedings alleging fraudulent availment of input tax credit, and that the legislative language does not preclude consolidation where transactions span years. The HC further held that, on the specific contentions raised by the petitioner concerning non-receipt of personal hearing notices and combined SCNs, there was no jurisdictional error and no breach of principles of natural justice warranting interference under writ jurisdiction. Notwithstanding these holdings, the petition was allowed and the relief directed as stated in the operative order.
The HC allowed the petition. The court concluded that issuance of consolidated show-cause notices and orders covering multiple financial years is permissible under the statutory scheme in proceedings alleging fraudulent availment of input tax credit, and that the legislative language does not preclude consolidation where transactions span years. The HC further held that, on the specific contentions raised by the petitioner concerning non-receipt of personal hearing notices and combined SCNs, there was no jurisdictional error and no breach of principles of natural justice warranting interference under writ jurisdiction. Notwithstanding these holdings, the petition was allowed and the relief directed as stated in the operative order.
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