Date of Order: 20 August 2025
Parties: Shree Shyam Polymers v. Addl. Commissioner, CGST

Facts -

• The petitioner challenged the Order-in-Original dated 27.01.2025 and the SCN dated 23.07.2024, involving ITC of more than ₹41 crores and demand of ₹8.29 crores (tax + penalty).
• The show cause notice as well as the Order-in-Original show that it relates to multiple years. 

Issue -

• Whether a single consolidated SCN for multiple financial years is permissible?

Order -

• The Division bench of the Hon’ble High court held that consolidated SCNs/orders are permissible where fraudulent ITC is alleged, as the term “period”/“periods” in Sections 73(3), 74(3), 74(4) contemplates multiple years.
• Fraudulent ITC patterns can only be established by examining transactions across several financial years; hence consolidation is justified.
• Since the impugned order is appealable under Section 107 CGST Act, the writ was not maintainable.
• Petition disposed with liberty to file appeal by 30th September 2025, and appellate authority directed not to dismiss on limitation if filed within time.