https://www.taxtmi.com/caselaws?id=777269 HC upheld that consolidation of SCNs for multiple years is permissible where the core allegation is fraudulent availing of ITC. The petition was disposed, granting the petitioner liberty to file an appeal under Section 107 CGST by 30 September 2025 with requisite pre-deposits. If filed within that time, the Appellate Authority must not dismiss the appeal as time-barred and shall decide it on merits. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777269 HC upheld that consolidation of SCNs for multiple years is permissible where the core allegation is fraudulent availing of ITC. The petition was disposed, granting the petitioner liberty to file an appeal under Section 107 CGST by 30 September 2025 with requisite pre-deposits. If filed within that time, the Appellate Authority must not dismiss the appeal as time-barred and shall decide it on merits. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777269