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    <title>2025 (9) TMI 920 - DELHI HIGH COURT</title>
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    <description>HC held that consolidated show-cause notices for multiple financial years are permissible where fraudulent availment or utilization of input tax credit is alleged, and directed the petitioner to avail appellate remedy. The petitioner was permitted to file an appeal against the impugned order and summary in DRC-07 before the Appellate Authority by 31 October 2025 with the requisite pre-deposit; if so filed, the appeal shall not be dismissed as time-barred and will be adjudicated on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778431</link>
      <description>HC held that consolidated show-cause notices for multiple financial years are permissible where fraudulent availment or utilization of input tax credit is alleged, and directed the petitioner to avail appellate remedy. The petitioner was permitted to file an appeal against the impugned order and summary in DRC-07 before the Appellate Authority by 31 October 2025 with the requisite pre-deposit; if so filed, the appeal shall not be dismissed as time-barred and will be adjudicated on merits.</description>
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