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GST Show Cause Notice for Multiple Years Upheld in Fraudulent ITC Allegation Case
Case Law Details
- Case Name
- Raghunath Enterprises Vs Additional Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Raghunath Enterprises Vs Additional Commissioner (Delhi High Court)
The Delhi High Court heard a writ petition filed under Article 226 of the Constitution challenging an Order-in-Original dated 27 January 2025 passed by the Additional Commissioner, Delhi North. The petition also challenged a Show Cause Notice dated 23 July 2024 issued by the Deputy Commissioner, Anti Evasion, CGST Delhi North.
The central issue in the case was whether a single show cause notice (SCN) can be issued covering multiple financial years.
The impugned order related to multiple years and involved the passing of Input ...
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