{"id":73926,"date":"2025-10-04T10:23:52","date_gmt":"2025-10-04T04:53:52","guid":{"rendered":""},"modified":"2025-10-04T10:23:52","modified_gmt":"2025-10-04T04:53:52","slug":"dismissal-upheld-consolidated-show-cause-notices-valid-for-multiple-years-where-input-tax-credit-fraud-alleged-section-107-cgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73926","title":{"rendered":"Dismissal Upheld: Consolidated Show-Cause Notices Valid for Multiple Years Where Input Tax Credit Fraud Alleged; Section 107 CGST"},"content":{"rendered":"<p>Dismissal Upheld: Consolidated Show-Cause Notices Valid for Multiple Years Where Input Tax Credit Fraud Alleged; Section 107 CGST<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the petition and upheld that issuance of a consolidated show cause notice for multiple years is permissible where the primary allegation is fraudulent availment of input tax credit. The court recognized that the impugned order is appealable under Section 107, CGST Act, 2017, and disposed of the petition while granting the Petitioner<\/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=93078\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dismissal Upheld: Consolidated Show-Cause Notices Valid for Multiple Years Where Input Tax Credit Fraud Alleged; Section 107 CGSTCase-LawsGSTHC dismissed the petition and upheld that issuance of a consolidated show cause notice for multiple years is permi<\/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-73926","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73926","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=73926"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73926\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}