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HC dismissed the petition and upheld that issuance of a consolidated show cause notice for multiple years is permissible where the primary allegation is fraudulent availment of input tax credit. The court recognized that the impugned order is appealable under Section 107, CGST Act, 2017, and disposed of the petition while granting the Petitioner liberty to file an appeal by 30 September 2025 subject to requisite pre-deposit(s). If the appeal is instituted within the stipulated period, the Appellate Authority is directed not to reject it on limitation grounds but to adjudicate the challenge on its merits. The petition is disposed.
HC dismissed the petition and upheld that issuance of a consolidated show cause notice for multiple years is permissible where the primary allegation is fraudulent availment of input tax credit. The court recognized that the impugned order is appealable under Section 107, CGST Act, 2017, and disposed of the petition while granting the Petitioner liberty to file an appeal by 30 September 2025 subject to requisite pre-deposit(s). If the appeal is instituted within the stipulated period, the Appellate Authority is directed not to reject it on limitation grounds but to adjudicate the challenge on its merits. The petition is disposed.
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