https://www.taxtmi.com/caselaws?id=779370 HC held that consolidation of a single show-cause notice for multiple years is permissible where the primary allegation is fraudulent availment of Input Tax Credit. The petition was disposed with liberty to the petitioner to file an appeal by 30 September 2025 with requisite pre-deposits; if filed within that period the Appellate Authority shall not reject it on limitation grounds and must decide it on merits. The impugned order remains appealable under Section 107 of the CGST Act. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 17 Nov 2025 10:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779370 HC held that consolidation of a single show-cause notice for multiple years is permissible where the primary allegation is fraudulent availment of Input Tax Credit. The petition was disposed with liberty to the petitioner to file an appeal by 30 September 2025 with requisite pre-deposits; if filed within that period the Appellate Authority shall not reject it on limitation grounds and must decide it on merits. The impugned order remains appealable under Section 107 of the CGST Act. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779370