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 the perusal of the entire Scheme, it is evidently clear to us that the statutory provision for assessment of tax for each financial year expect the Show Cause Notice to be issued at least 3 months prior to the time limit specified in Section 73(10) and 74(10) of the Act, for issuance of assessment order as sub-section (10) provide that the proper officer shall issue the order within a period of five yea.....

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 - In the decision of W.P.(C) 4853/2025 titled Ambika Traders through Proprietor v. Additional Commissioner, Adjudication, DGGSTI, CGST Delhi North, in the context of issuance of multiple consolidated SCNs and passing of a consolidated order, this Court observed as under:

"49. It is seen that the said featur.....