Consolidation of show-cause notice upheld where alleged fraudulent ITC exceeds Rs 41 crore; appeal under Section 107 CGST
Case-Laws
GST
The HC upheld that consolidation of a single show cause notice for multiple assessment years is permissible where the primary allegation is fraudulent availing of input tax credit, as alleged against the Petitioner concerning ITC exceeding Rs. 41 crores. Noting that the primary legal issue aligns with precedent, the Court declined extraordinary relief a
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