The ruling in brief
Where DGGI officer issued a consolidated demand-cum-show cause notice covering multiple financial years under CGST regime and petitioners challenged permissibility of such consolidation after not filing a reply, since law as per Tata Projects Ltd. permits consolidated notices and adjudication for multiple periods, writ challenge to such consolidated notice was not maintainable.
Where petitioners received consolidated show cause notice for tax or ITC not involving fraud and failed to reply before seeking writ remedy nearly a year later, since initiation under general or fraud-based provisions is fact-specific and determination of fraud requires factual examination, writ jurisdiction was not maintainable at notice stage and parties must pursue statutory adjudication and appeals
Provisions considered
Section 73, read with section 74, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017; Section 73, read with sections 74, 107 and 112, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Article 226 of Constitution of India
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.