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Consolidated Multiple Years GST Show Cause Notices: Is this the Legislative Intent? I.The Issue at Stake A foundational question has long troubled India’s GST regime: Can GST authorities issue a single Show Cause Notice (SCN) covering multiple financial years and pass a composite assessment order for several years at once? While various High Courts have…
The Delhi High Court has held that consolidated show cause notice under Section 74 of the CGST is not only permissible but necessary, to unearth wrongful availment of ITC over a span of period. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “The nature of ITC is such that fraudulent…
Rohan Builders (India) Pvt. Ltd. v. Berger Paints India Limited Citation -AP-COM/428/2025 Court – Calcutta High Court Date – 21.07.2025 The Hon’ble Calcutta High Court has held that if sufficient cause is shown, an Arbitrator’s mandate can be extended multiple times by the Court under Section 29A(5). The Court held, “10. Thus, in my view,…
The Uttarakhand High Court on Friday stayed a clarification issued by the State Election Commission (SEC) that permitted candidates to contest local body elections even if their names appeared in multiple electoral rolls. The Court observed that the clarification, on its face of it, appeared to be prima facie contrary to the express provisions of…
