In case of Fradulent ITC, issuance of SCN for multiple Year, is valid: Delhi HC

Ambika Traders Through Vs Additional Commissioner (Delhi High Court) In the recent case of Ambika  Traders Through Proprietor Gaurav Gupta Vs Additional Commissioner, Adjudication DGGSTI ,CGST Delhi North, Delhi High court, held that case where a substantial amount of fradulent ITC is alleged to have been availed/utilized A consolidated notice is, not only permissible but, in fact, required in such cases in order to establish the illegal modality adopted by such businesses and entities. The language of the provision itself does not prevent issuance of SCN or order for multiple years in a con...