https://www.taxtmi.com/caselaws?id=777203 HC held that consolidation of a single show-cause notice for multiple years is permissible where input tax credit was fraudulently availed; the primary allegation against the petitioner being fraudulent availment of ITC (over Rs. 41 crores) supports consolidation. The petition was disposed of, granting the petitioner liberty to file an appeal under Section 107 CGST Act, 2017 by 30 September 2025 subject to requisite pre-deposits. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777203 HC held that consolidation of a single show-cause notice for multiple years is permissible where input tax credit was fraudulently availed; the primary allegation against the petitioner being fraudulent availment of ITC (over Rs. 41 crores) supports consolidation. The petition was disposed of, granting the petitioner liberty to file an appeal under Section 107 CGST Act, 2017 by 30 September 2025 subject to requisite pre-deposits. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777203