https://www.taxtmi.com/caselaws?id=772309 A consolidated show cause notice and consequential orders covering multiple financial years under Section 74 of the CGST Act were challenged in writ jurisdiction, along with a complaint of no effective hearing. The court recorded the department's stand that summons were issued, statements were taken, and a personal hearing notice was emailed. It noted that Section 74 permits notice for the relevant period and directed the department to upload DRC-07 year-wise and intimate the taxpayer to avoid dispute. The taxpayer was left free to pursue the statutory appeal, and the writ petitions were disposed of without adjudicating the merits of the tax demands. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772309 A consolidated show cause notice and consequential orders covering multiple financial years under Section 74 of the CGST Act were challenged in writ jurisdiction, along with a complaint of no effective hearing. The court recorded the department's stand that summons were issued, statements were taken, and a personal hearing notice was emailed. It noted that Section 74 permits notice for the relevant period and directed the department to upload DRC-07 year-wise and intimate the taxpayer to avoid dispute. The taxpayer was left free to pursue the statutory appeal, and the writ petitions were disposed of without adjudicating the merits of the tax demands. Case-Laws GST Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772309