Multi-Year GST SCN Not Invalid; Delhi GC Grants Extension for Statutory Appeal

Devansh Wire And Cables Private Limited Vs Joint Commissioner (Delhi High Court)

The case concerns a challenge to a consolidated Show Cause Notice (SCN) and subsequent orders issued under Section 74 of the CGST Act regarding alleged wrongful availment of Input Tax Credit (ITC). The assessee was issued an SCN dated 30 July 2021 alleging fraudulent ITC claims amounting to ₹10.70 crore through fictitious firms and bogus invoices without actual supply of goods. The allegations stemmed from departmental investigations, during which the director of the assessee company was arrested and

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