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The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. held that there is no statutory bar under the GST enactments for issuance of multiple SCNs under Section 73 for the same tax period if they address different discrepancies..
The Hon’ble Supreme Court in the case of Mathur Polymers upheld the Delhi High Court judgment [W.P.(C) 2394/2025 & CM APPL. 11289/2025, order dated August 26, 2025] which held that consolidated SCN covering multiple financial years are permissible in cases of fraudulent Input Tax Credit (ITC) availment, and service of notice on the registered email address constitutes valid service under Section 169(1)(c) of the CGST Act.
The Hon’ble Karnataka High Court in Emmanuel Constructions (P.) Ltd. quashed a consolidated SCN and demand orders issued for FY 2019-20 & 2020-21, citing non-conformity with the provisions of the CGST Act
THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Albatross Builders and Developers LLP V/s Assistant Commissioner of Central Tax (A.E.),decided on 14-11-2024
The Office of the Commissioner of the Commercial Taxes Telangana State -Hyderabad issued Standard Operation Procedure (SOP) In pursuance to the proceedings of the Hon’ble High Court of Telangana in WP No.20731 & 24077 of 2025 dt. 08.09.2025.
The Hon’ble Andhra Pradesh High Court in the case of S J Constructions held that a single show cause notice or composite assessment order covering more than one tax period or financial year is impermissible under the GST Act. The Court quashed all such composite assessment and …
The Hon’ble Orissa High Court in Vedanta Limited held that there is a prima facie case concerning the challenge to GST Input Service Distributor (ISD) provisions, and, citing Karnataka High Court precedent, stayed the operation of a show cause notice for GST demand issued for multiple financial years until further orders.
The Hon’ble Delhi High Court in Rishi Enterprises held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.