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of <h1>Adjudication affirms fraudulent input tax credit misuse; SCN replies considered; cross-examination not absolute; consolidated SCNs permitted; limited appeal extension granted</h1> The High Court upheld an adjudication finding fraudulent availment and utilisation of input tax credit, holding that written replies were considered, cross-examination in SCN proceedings is not an absolute right and requires specific prejudice to vitiate proceedings, consolidated show-cause notices across multiple financial years are permissible in connected ITC-fraud cases, and the order did not travel beyond the SCN's grounds; writ relief was declined as an alternative efficacious remedy under the statutory appellate scheme existed, though the court granted a limited extension to file the statutory appeal. The Supreme Court left the High Court's order intact by not pressing the appeal.
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