M/s KANHA POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s KANHA POLYMERS
v.
ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
W.P.(C) 5479/2025 & CM APPL. 24994/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Consolidated SCN for multiple years – Fraudulent availment/utilization of ITC – Relied on decision in Ambika Traders holding Sections 73 & 74 of CGST Act allow issuance of consolidated notice for “any period” or “such periods” including multiple financial years especially in cases involving fraudulent ITC – Fraudulent ITC often involves interconnected transactions spanning years requiring consolidated enquiry – Consolidated SCN for multiple years permissible and necessary to establish fraudulent pattern – Held: Petition disposed – Petitioner to file appeal by 30.09.2025 with requisite pre-deposit.
Represented By:
Counsel for the Petitioner: Kunal Jha, Adv.
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