Held - We find no good ground and reason to interfere with the impugned judgment/order passed by the High Court.

The special leave petition is, accordingly, dismissed.

Pending application(s), if any, shall stand disposed of.

Held - Under Section 73(3) the notice that has to be issued can be for “any period”. The Hon’ble High Court of Delhi, in the aforesaid judgment, had held that the term “any period” cannot be restricted to a specified period but would mean any length of period. The Hon’ble High Court at Madras had taken the opposite view. The Hon’ble High Court at Madras held that while.....

Held - From a plain reading of Section 74 of the CGST Act, 2017, it does not prima facie come out that there is any prohibition against the issuance of a show cause notice for evasions that have taken place in more than one financial year. There were rival contentions from both sides on this issue, but we leave the question open to be determined in appropriate proceedings. In the instant case, the petitioners,.....

Held - After arguing the matter for some time, the learned counsel appearing for the petitioner states that he does not want to press this petition.

The petition is accordingly dismissed as not pressed.

Held: Insofar as the issue of consolidated notice for various financial years is concerned, a perusal of Section 74 of the CGST Act would itself show that at least insofar as fraudulently availed or utilized ITC is concerned, the language used in Section 74(3) of the CGST Act and Section 74(4) of the CGST Act is “for any period” and “for such periods” respectively. T.....

Held - Insofar as the issue of consolidated notice for various financial years is concerned, a perusal of Section 74 of the CGST Act would itself show that at least insofar as fraudulently availed or utilized ITC is concerned, the language used in Section 74(3) of the CGST Act and Section 74(4) of the CGST Act is “for any period” and “for such periods” respectively. This contemplates that a .....