Gauhati HC Dismisses Challenge to Consolidated GST SCNs Across Financial Years

Tata Projects Limited Vs Union of India And 4 Ors (Gauhati High Court) The Gauhati High Court disposed of three writ petitions raising a common jurisdictional issue under the Central Goods and Services Tax Act, 2017, namely whether the Proper Officer has jurisdiction under Sections 73 and 74 to issue a consolidated show cause notice covering multiple financial years. The petitioners approached the High Court despite having statutory appellate remedies, contending that if the jurisdictional issue was decided in their favour, the entire proceedings would fail for want of jurisdiction. The petiti...