Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107

Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107Case-LawsGSTThe HC dismissed the petition and upheld that consolidation of a single SCN for multiple years is permissible where In

Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107
Case-Laws
GST
The HC dismissed the petition and upheld that consolidation of a single SCN for multiple years is permissible where Input Tax Credit in excess of Rs. 41 crores is alleged to have been fraudulently availed; the primary allegation against the Petitioner mirrors that precedent. The court recorded that the impugned order is appealable under Section 107

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