Delhi HC Dismisses Writ Against Consolidated GST SCN

Vallabh Textiles Vs Additional/Joint Commissioner (Delhi High Court)

Delhi High Court has dismissed a writ petition filed by Vallabh Textiles challenging the validity of a consolidated Show Cause Notice (SCN) dated May 29, 2024, which pertained to Financial Years (FYs) 2017-18 to 2021-22. The primary ground of challenge by the petitioner was against the issuance of a single, consolidated notice covering multiple assessment periods.

Upon examining Section 74 of the Central Goods & Services Tax Act, 2017 (CGST) and Delhi Goods & Services Tax Act, 2017 (DGST), the High

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