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    <title>2025 (8) TMI 1392 - DELHI HIGH COURT</title>
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    <description>HC held that consolidation of a single SCN for multiple years is permissible where the primary allegation is fraudulent availing of Input Tax Credit, as in this case involving ITC exceeding Rs.89 crores. The petition was disposed of, with liberty granted to the petitioner to file an appeal under Section 107, CGST Act, 2017 by 30 September 2025 subject to requisite pre-deposits.</description>
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      <description>HC held that consolidation of a single SCN for multiple years is permissible where the primary allegation is fraudulent availing of Input Tax Credit, as in this case involving ITC exceeding Rs.89 crores. The petition was disposed of, with liberty granted to the petitioner to file an appeal under Section 107, CGST Act, 2017 by 30 September 2025 subject to requisite pre-deposits.</description>
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