Consolidation of Single SCN Across Years Allowed for Alleged Fraudulent ITC; Appeal Permitted Under Section 107 CGST Act
Case-Laws
GST
The HC dismissed the petition challenging consolidation of a single SCN spanning multiple tax years concerning alleged fraudulent availing of Input Tax Credit exceeding Rs.89 crores, holding that consolidation is permissible where primary allegation is fraudulent ITC. The court observed the impugned order is appealable under Section 107 of the CGST Act,
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