https://www.taxtmi.com/article/detailed?id=15155 Consolidated show cause notices addressing fraudulent Input Tax Credit claims spanning multiple financial years are permissible under the statutory framework permitting notices "for any period" or "for such periods." Where fraudulent ITC claims arise from invoices issued by non existent suppliers and the malpractice extends over successive tax periods, a single multi year SCN is a lawful and practical means to uncover and adjudicate the pattern of fraud. Denial of cross examination is a factual matter, and challenges to such denial are ordinarily not cognizable in writ jurisdiction when an alternative appellate remedy exists. en-us Tue, 30 Sep 2025 08:30:46 +0530 Tue, 30 Sep 2025 08:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15155 Consolidated show cause notices addressing fraudulent Input Tax Credit claims spanning multiple financial years are permissible under the statutory framework permitting notices "for any period" or "for such periods." Where fraudulent ITC claims arise from invoices issued by non existent suppliers and the malpractice extends over successive tax periods, a single multi year SCN is a lawful and practical means to uncover and adjudicate the pattern of fraud. Denial of cross examination is a factual matter, and challenges to such denial are ordinarily not cognizable in writ jurisdiction when an alternative appellate remedy exists. Articles Goods and Services Tax - GST Tue, 30 Sep 2025 08:30:46 +0530 https://www.taxtmi.com/article/detailed?id=15155