https://www.taxtmi.com/caselaws?id=777623 Consolidation of show cause notices and orders for multiple financial years is permissible in cases alleging fraudulent availment of input tax credit where transactions span years; the legislations language does not prohibit consolidated SCNs and consolidation may be necessary to expose the illegal modus operandi, and therefore no jurisdictional error arises. Several factual issues in such ITC fraud allegations require detailed adjudication in appropriate proceedings rather than by writ, and non-receipt of personal hearing notices did not, on the material, amount to a breach of principles of natural justice sufficient to invalidate the impugned consolidated order. en-us Tue, 26 Aug 2025 00:00:00 +0530 Wed, 21 Jan 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777623 Consolidation of show cause notices and orders for multiple financial years is permissible in cases alleging fraudulent availment of input tax credit where transactions span years; the legislations language does not prohibit consolidated SCNs and consolidation may be necessary to expose the illegal modus operandi, and therefore no jurisdictional error arises. Several factual issues in such ITC fraud allegations require detailed adjudication in appropriate proceedings rather than by writ, and non-receipt of personal hearing notices did not, on the material, amount to a breach of principles of natural justice sufficient to invalidate the impugned consolidated order. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777623