JBN IMPEX PRIVATE LIMITED & ORS v. ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
JBN IMPEX PRIVATE LIMITED & ORS
v.
ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS
W.P.(C) 5814/2026 & CM APPL. 28621/2026, CM APPL. 28622/2026 WITH W.P.(C) 5838/2026 & CM APPL. 28670/2026, CM APPL. 28671/2026 & W.P.(C) 5866/2026 & CM APPL. 28734/2026, CM APPL. 28735/2026 dated 29.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Consolidation of SCNs & orders across multiple financial years – Petitioner challenged validity of consolidated proceedings under Section 74 of CGST Act, 2017, arguing violation of natural justice and limitation – Respondents contended consolidation permissible and necessary to establish fraudulent patterns of ITC availment – Court observed no statutory prohibition against consolidation of SCNs or orders across financial years – Relying on consistent precedents, held consolidation permissible, particularly in cases involving fraudulent practices Held: – Writ petition dismissed.
Represented By:
Counsel for the Petitioner: Abhishek Garg, Yash Gaiha, Naman Mehta, Advs
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