2026-VIL-894-GAU
  1. Home
  2. 2026-VIL-894-GAU

SGST High Court Cases

GST - Consolidated Show Cause Notice - Jurisdiction of proper officer to issue consolidated demand for multiple financial years - Petitioner received consolidated Demand-cum-Show Cause Notice dated 17.04.2024 for four financial years issued by Deputy Director DGGI - Petitioner contended notice was barred by limitation and should have been issued only under Section 73 and not Section 74 - Petitioner approached High Court almost one year after issuance of notice and an interim order was passed staying coercive action - Whether proper officer has jurisdiction to issue consolidated Show Cause Notice for multiple financial years - HELD - Issue already decided by Coordinate Bench in case of M/s Tata Projects Limited holding that it is permissible to issue consolidated Show Cause Notice for different financial years under Section 73 or 74. No bar in passing consolidated order for different financial years together under Section 73 or Section 74. Proper officer was within jurisdiction conferred by law to issue consolidated SCN – The aspect as to whether case is made out under Section 73 or 74 depends on factual adjudication which cannot be decided in proceedings under Article 226 of Constitution - For deciding whether fraud collusion or willful misstatement present factual adjudication required which can be addressed before forums available under Act - Petitioner granted 30 days to submit reply raising all contentions except jurisdictional aspect settled by coordinate bench – The petition is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?