SC to examine validity of consolidated GST SCNs spanning multiple financial years

Joint Commissioner (Intelligence And Enforcement) & Anr. Vs Lakshmi Mobile Accessories (Supreme Court of India) The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. v. M/s Lakshmi Mobile Accessories [SLP (Civil) Diary No. 60097 of 2025 dated January 28, 2026] issued notice in the Special Leave Petition filed by the Revenue, thereby agreeing to examine the vexed question as to “whether a consolidated show cause notice (“SCN”) and adjudication order covering multiple financial years can be issued under Section 74 of the Central Goods and Services ...