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GST SCN Consolidation Upheld as Sections 73 & 74 Permits Multi-Year Proceedings
Case Law Details
- Case Name
- Technosys Integrated Solutions Pvt Ltd Vs Union of India (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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Technosys Integrated Solutions Pvt Ltd Vs Union of India (Delhi High Court)
The case concerns a writ petition filed by the petitioner, a company engaged in supply and installation of CCTV surveillance systems, challenging an Order-in-Original (OIO) dated 31.01.2025 passed under the Central Goods and Services Tax Act, 2017. The dispute arose from a GST audit conducted for the period FY 2017–18 to FY 2021–22, during which an Observation Memo dated 06.11.2023 indicated a tax liability of ₹49,52,923. The petitioner paid this amount during the audit without contest.
Subsequently, further proc...
Author Info
Most unfortunately, this practice of clubbing is done mainly by CGST authorities throughout the country . They start the audit , scrutiny very late and they combine and start proceedings u/s 74. CBIC should encourage the field formations to be alert and act instead of justifying continuing lethargy and casual approach.