GST Show Cause Notice for Multiple Years Upheld in Fraudulent ITC Allegation Case

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 ...