2026 (7) TMI 1271

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....ST<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Mr. D. Saraf, Advocate. For the Respondent(s): Mr. S. C. Keyal, Sr. Advocate, Mr. K. Jain, Advocate. JUDGMENT AND ORDER (ORAL) Heard Mr. D. Saraf, the learned counsel appearing on behalf of the Petitioner. Mr. S. C. Keyal, the learned Senior Counsel as well as the Standing Counsel for the CGST assisted by Mr. K. Jain, ....

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.... Others, reported in 2026 SCC OnLine Gau 3798 wherein at Paragraph No.70, this Court observed as herein under:- "DECISION ON THE JURISDICTIONAL ISSUES RAISED IN THE PRESENT PROCEEDINGS: 70. Accordingly, this Court opines as under: (a) There is no bar in issuance of a consolidated Show Cause Notice for different financial years together under Section 73(1) or under Sectio....

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....officer had the authority and jurisdiction to issue a Consolidated Show Cause Notice for the financial years 2017-18 to 2019-2020 as well as had also the authority and jurisdiction to pass the Consolidated Order-in-Original dated 10.10.2025 which was for the financial years, i.e. 2017-18 to 2019-2020. 6. This Court further observes and clarifies that this Court has not dealt with the inter se m....

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....to 2019-2020 as well as pass the Consolidated Order-in-Original dated 10.10.2025 for the financial years 2017-18 to 2019-2020. (ii) This Court clarifies that nothing has been decided on merits as regards the legality and validity of the Order-in- Original dated 10.10.2025. All such issues raised except what has been decided in the present proceedings is kept open to be challenged in the S....