The HC held that consolidated show-cause notices and orders may...

The HC held that consolidated show-cause notices and orders may be valid where fraudulent availment or utilization of input tax credit is established; the Petitioner's challenge on the ground of issuance across multiple financial years is untenable in light of that precedent. The Petitioner was directed to exhaust statutory appellate remedy and is permitted to file an appeal and the summary in DRC-07 before the Appellate Authority by 31 October 2025, together with the requisite pre-deposit; if so filed by that date the appeal shall not be dismissed as time-barred and shall be adjudicated on merits. The writ petition is disposed.

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