High Court of Gauhati8 June 2026

Tata Projects Ltd. v. Union of India

For revenue

WP (C) NOS. 2922 OF 2025 AND 20, 1113 OF 2026

The ruling in brief

Where petitioners received consolidated SCNs as also consolidated orders covering multiple years under sections 73/74, such composite notices and orders were valid as statutes do not mandate FY-wise segregation and there was no statutory bar and limitation principles would apply period-wise; and jurisdiction was not defeated absent Article 14 or limitation breach

Provisions considered

Section 73, read with Section 74 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Tata Projects Ltd. v. Union of India

The ruling in brief

Provisions considered

Tata Projects Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis