https://www.taxtmi.com/caselaws?id=791052 Section 74 of the CGST Act was read as permitting a consolidated show cause notice and consequential order covering multiple financial years, because the statute contains no express bar on such consolidation. The Court treated year-wise consolidation as permissible, and potentially necessary, where alleged fraudulent availment or utilisation of input tax credit requires the full transaction pattern to be examined. It declined to depart from its earlier view despite contrary opinions of other High Courts. The challenge to the consolidated notice and order therefore failed, and the writ petitions were rejected. en-us Wed, 29 Apr 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791052 Section 74 of the CGST Act was read as permitting a consolidated show cause notice and consequential order covering multiple financial years, because the statute contains no express bar on such consolidation. The Court treated year-wise consolidation as permissible, and potentially necessary, where alleged fraudulent availment or utilisation of input tax credit requires the full transaction pattern to be examined. It declined to depart from its earlier view despite contrary opinions of other High Courts. The challenge to the consolidated notice and order therefore failed, and the writ petitions were rejected. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791052