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    <title>Service of Order towards consolidated SCN for multiple FYs through email is proper service</title>
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    <description>Consolidated show cause notices for fraudulent input tax credit spanning multiple periods are permissible under statutory language permitting notices &quot;for any period/periods.&quot; Where numerous noticees are involved, practical difficulties in individual portal filings justify reasonable delays in uploading orders or statutory forms; however, once the signed order is validly communicated through recognized modes of service, including e mail to a noticee&#039;s professional adviser, such upload delays do not alone render adjudication time barred.</description>
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      <description>Consolidated show cause notices for fraudulent input tax credit spanning multiple periods are permissible under statutory language permitting notices &quot;for any period/periods.&quot; Where numerous noticees are involved, practical difficulties in individual portal filings justify reasonable delays in uploading orders or statutory forms; however, once the signed order is validly communicated through recognized modes of service, including e mail to a noticee&#039;s professional adviser, such upload delays do not alone render adjudication time barred.</description>
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