Consolidated notice in fraudulent ITC permissible as transactions are spread across several years

Goldstone Infra Vs Additional Commissioner (Telangana High Court) Telangana High Court held that in cases involving allegations of fraudulent availment of ITC since transactions are spread across several years issuance of consolidated notice permissible. Writ petition is dismissed due to availability of efficacious alternative remedy of appeal u/s. 107(1) of the Act. Facts- The writ petition is filed challenging the show cause notice dated 21.03.2025 and the order-in-original, dated 13.10.2025 covering tax periods 2018-19 to 2023-24, mainly on the following grounds: i) that no hearing was gra...