SURESH KUMAR v. COMMISSIONER CGST DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SURESH KUMAR
v.
COMMISSIONER CGST DELHI NORTH
W.P.(C) 12199/2025 & CM APPL. 49693/2025 dated 13.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107 & 169
Decision : In favour of assessee
Consolidated SCN for multiple financial years – Court in Ambika Traders through Proprietor Gaurav Gupta (2025 Taxo.online 1727) held consolidated show cause notices for multiple financial years permissible under Sections 73(3), 73(4), 74(3) & 74(4) of CGST Act as terms “for any period” and “for such periods” used distinguishing from limitation provisions under Sections 73(10) & 74(10) which refer to specific financial years – Petitioner contends order on grounds of limitation as order served via e-mail – Communication via e-mail held to be adequate service under Section 169 of CGST Act and delay in uploading Form DRC-07 does not invalidate order – Held: Writ petition dismissed – Petitioner to appeal by 30.09.2025 with requisite pre-deposit.
Represented By:
Counsel for the Petitioner: Rajeev Aggarwal & Shubham Goel, Advs
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