{"id":72450,"date":"2025-08-29T08:56:29","date_gmt":"2025-08-29T03:26:29","guid":{"rendered":""},"modified":"2025-08-29T08:56:29","modified_gmt":"2025-08-29T03:26:29","slug":"consolidation-of-single-scn-across-years-upheld-where-alleged-fraudulent-itc-of-rs-41-crore-appeal-allowed-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72450","title":{"rendered":"Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107"},"content":{"rendered":"<p>Consolidation of single SCN across years upheld where alleged fraudulent ITC of Rs 41 crore; appeal allowed under Section 107<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92052\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72450","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72450"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72450\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}