https://www.taxtmi.com/article/detailed?id=15707 The Supreme Court upheld that emails sent to the e mail address registered on the GST portal satisfy statutory service requirements where the address is recorded as the assessee's contact, finding no breach of natural justice. It further held that consolidated show cause notices covering multiple financial years are legally permissible in cases of fraudulent input tax credit claims to detect and address patterns of fraud, distinguishing prior income tax precedents and relying on CGST provisions that accommodate multi period treatment when fraud spans years. en-us Thu, 08 Jan 2026 08:22:24 +0530 Thu, 08 Jan 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15707 The Supreme Court upheld that emails sent to the e mail address registered on the GST portal satisfy statutory service requirements where the address is recorded as the assessee's contact, finding no breach of natural justice. It further held that consolidated show cause notices covering multiple financial years are legally permissible in cases of fraudulent input tax credit claims to detect and address patterns of fraud, distinguishing prior income tax precedents and relying on CGST provisions that accommodate multi period treatment when fraud spans years. Articles Goods and Services Tax - GST Thu, 08 Jan 2026 08:22:24 +0530 https://www.taxtmi.com/article/detailed?id=15707