2026 (5) TMI 254

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....the Respondents Through: Appearance not given. ORDER 1. Heard. 2. The prayer in the W.P.(C) 5814/2026 reads thus:- "A. Issue appropriate Writ in the nature of Certiorari or any other appropriate writ/order/directions challenging vires & declaring that Section 74(2) and Section 74(10) of the Central Goods & Services Tax Act, 2017, cannot be used by Respondents to determine tax by issuing consolidated show cause notices by combining multiple financial years and consequently issuing an order consolidating and combining multiple financial years to the detriment of taxpayers and curtailing the rights of taxpayers as far as principles of natural justice and limitation are concerned. B. Issue appropriate Writ in the natu....

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....e High Court may deem fit, just and appropriate in the facts and circumstances of the present case." 3. The genesis in support of the aforesaid prayer being made in the present writ petition is based on a consolidation of multiple financial years. 4. It is the case of the petitioner that the issue is sub judice before the Apex Court and also the Apex Court in the matter of M/s. Aparna Collection Vs. Union Of India in WP(C) No. 890/2025 has granted liberty to the petitioner to approach this Court, in light of the decisions of the Madras High Court and the High Court of Andhra Pradesh on the said issue which according to the petitioner, are in its favour. 5. According to him, in both these judgments, it is decided by the Courts that ....

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.... Act, 2017 ["DGST"], we find ourselves unable to sustain that challenge in the absence of any prohibition that may have been statutorily engrafted in this respect. That in any case would not constitute a jurisdictional challenge warranting the writ petition being entertained against a SCN. 4. Insofar as FY 2017-18 is concerned, it was the submission of learned counsel for the writ petitioner that the same would not sustain bearing in mind the provisions contained in Section 74(10) of the CGST Act, 2017/DGST Act, 2017. Insofar as that question is concerned, we leave it open to the writ petitioner to initiate appropriate proceedings independently. 5. Bearing in mind the well settled principles which govern situations and con....