2026-VIL-271-DEL
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SGST High Court Cases

GST - Consolidation of multiple financial years in single SCN and OIO, Contradictory Judgements of High Courts - SCN issued consolidating demands across multiple years, including an alleged wrongful availment of concessional rate on works contract rate - Petitioner challenged the SCN and OIO on the ground that the consolidation of multiple financial years into a single adjudicatory exercise is improper, as the present matter did not concern fraudulent availment or utilization of ITC, but rather an interpretational dispute as to the nature of the supplies and the applicable rate of tax - Whether the consolidation of multiple financial years in a single SCN and OIO is permissible – HELD - The Court is bound by the decision in Ambika Traders, wherein the Delhi High Court had accepted the consolidation of SCNs covering multiple financial years under both Sections 73 and 74 of the CGST Act, even in cases not involving allegations of fraudulent ITC availment or utilization - The language used in Sections 73 and 74 of the CGST Act contemplates the issuance of notices for "any period" or "such periods", which allows for the consolidation of multiple financial years - The withdrawal of the SLP against the Ambika Traders decision with no observation also indicates that the said decision would continue to hold the field. Mere pendency of proceedings before the Supreme Court involving similar issue does not efface the binding nature of the judgment presently holding the field. So far as this Court is concerned, it remains bound by the view taken in Ambika Traders and must proceed accordingly – There is no grounds to interfere with the impugned OIO and the writ petition is dismissed
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