North East Petrochemicals Vs Union of India And Othrs (Gauhati High Court)
The Gauhati High Court heard a writ petition challenging the Order-in-Original dated 29.12.2025, by which tax of Rs. 7,21,64,532/-, along with applicable interest and penalty, was adjudged for the financial years 2018-19 to 2022-23.
The petitioner raised various issues but confined the writ petition to a jurisdictional challenge, contending that it was impermissible to issue a consolidated Show Cause Notice covering different financial years and equally impermissible to pass a consolidated Order-in-Original for multiple financial years.
The High Court referred to its earlier decision in M/S Tata Projects Limited vs. Union of India & Others, reported in 2026 SCC OnLine Gau 3798, particularly paragraph 70, wherein it had held that there is no bar to issuing a consolidated show cause notice for different financial years under Section 73(1) or Section 74(1) of the Central Goods and Services Tax Act, 2017. The Court had also held that there is no bar to passing a consolidated order for different financial years under Section 73(9) or Section 74(9) and that the Proper Officer has jurisdiction to issue such consolidated notices and pass consolidated orders.
Relying on the above decision, the High Court held that the jurisdictional challenge raised by the petitioner no longer survived. It concluded that the Proper Officer had the authority and jurisdiction to issue the consolidated Show Cause Notice covering the financial years 2018-19 to 2022-23 and to pass the consolidated Order-in-Original dated 29.12.2025 for those years.
