https://www.taxtmi.com/caselaws?id=777441 HC upheld that consolidation of a single SCN for multiple years is permissible where the primary allegation is fraudulent availing of Input Tax Credit; noting this is the central issue, the petition was disposed and the petitioner granted liberty to file an appeal under Section 107 of the CGST Act, 2017 by 30 September 2025 with requisite pre-deposits. If appealed within that period, the Appellate Authority was directed not to dismiss on limitation grounds and to decide the appeal on merits. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777441 HC upheld that consolidation of a single SCN for multiple years is permissible where the primary allegation is fraudulent availing of Input Tax Credit; noting this is the central issue, the petition was disposed and the petitioner granted liberty to file an appeal under Section 107 of the CGST Act, 2017 by 30 September 2025 with requisite pre-deposits. If appealed within that period, the Appellate Authority was directed not to dismiss on limitation grounds and to decide the appeal on merits. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777441