TaxTMI 
TaxTMI 
2026 (8) TMI 505
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....ned Senior Counsel assisted by Ms. N. Kakati, the learned counsel appears on behalf of the Respondents. 2. The present writ petition has been filed assailing the Demand-cum-Show Cause Notice dated 17.04.2024 issued by the Deputy Director, DGGI, Guwahati Zonal Unit, Guwahati, primarily on the ground that the said Demand-cum-Show Cause Notice is a consolidated show cause notice for four years. The Petitioners have also contended that their case, at best, would come within the ambit of Section 73 of the Central Goods and Services Tax Act, 2017 (for short, "the Act of 2017") and under no circumstances would come within the ambit of Section 74 of the said Act. On that basis, the Petitioners have contended that the Demand-cum-Show Cause Notice....
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....ible to issue a consolidated show cause notice for various financial years and also to pass a consolidated order covering various financial years. Paragraph No. 70 of the said judgment, being relevant, is reproduced hereinbelow: "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 Section 74(1) of the Act of 2017. (b) There is no bar in passing of a consolidated order for different financial years together under Section 73(9) or Section 74(9) of the Act of 2017. (c) The Proper Officer in the respec....
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.... the Proper Officer that any tax (a) has not been paid; or (b) short paid; or (c) erroneously refunded; or (d) where input tax credit had been wrongly availed or utilized. However, for initiation of a proceedings under Section 74 of the Act of 2017, it is the requirement of law that the Proper Officer can only initiate proceedings under the said provision when it appears to the Proper Officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit had been wrongly availed or utilized for by reason of: (a) fraud; or (b) any willful misstatement; or (c) suppression of facts for to evade tax It is the opinion of this Court that for decid....
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....putting the clock back to the date on which the Demand-cum-Show Cause Notice was issued. 15. This Court also takes note of that the Petitioners approached this Court almost one year after the issuance of the Demand-cum-Show Cause Notice and that the present proceedings have remained pending from 09.05.2025 till date. On account of the interim order passed by this Court which was continued from time to time, the Respondent Authorities have also not taken any action upon the Demand-cum-Show Cause Notice. Under such circumstances, while granting the Petitioners an opportunity to submit their reply, this Court, in order to balance the equities, also considers it necessary to exclude the period from the date of issuance of the Demand-cum-Show....