The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with
The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. issued notice in the Special Leave Petition filed by the Revenue, thereby agreeing to examine the vexed question as to “whether a consolidated SCN and adjudication order covering multiple financial years can be issued under Section 74 of the CGST Act.
The Hon’ble Allahabad High Court in the case of M/s. Steps Care India held that once GST registration is cancelled, service of show cause notice through the common portal alone is insufficient and physical service of notice is mandatory.
The Hon’ble Punjab & Haryana High Court in the case of Abbott Heathcare Private Limited vs Excise and Taxation Commissioner and Ors [CWP 4495 of 2024, order dated April 02, 2026] held that a show cause notice issued under Section 73 of the CGST Act, lacking specific ‘details’ and basis for allegations, is vague, non-specific, and violates principles of natural justice, thereby rendering it liable to be quashed.
Multiple High Courts across the country have now drawn a firm line against the practice of issuing composite or consolidated SCNs and assessment orders spanning multiple financial years / tax periods under Sections 73 and 74 of the CGST Act.
The Hon’ble Delhi High Court in the case of M/s. Technosys Integrated Solutions Pvt Ltd held that consolidation of multiple financial years in a single Show Cause Notice (SCN) and adjudication order is permissible under Sections 73 and 74 of the CGST Act, even in cases not involving fraudulent Input Tax Credit, and declined interference in writ jurisdiction in view of the availability of an alternate appellate remedy.
The Hon’ble Karnataka High Court (Division Bench) in The Commissioner of Central Tax allowed the intra-court appeals filed by the Revenue, setting aside the orders of the learned Single Judge ..
The Hon’ble Gauhati High Court in the case of Shashi Kumar Choudhury held that a show-cause notice proposing cancellation of GST registration which merely reproduces statutory provisions without disclosing the tax period, ..
CBIC issued Notification No. 38/2026-Customs (N.T.) dated 16.04.2026 regarding Appointment of Common Adjudicating Authority in the case of M/s. Control Components India (P)Ltd., (IEC: 0706018192) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No.21/2024
The Hon’ble Bombay High Court in M/s Rollmet LLP & Ors examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the CGST Act covering multiple financial years.
