HomeGSTConsolidation Of SCNs Covering Multiple FY Under S. 73, 74 of CGST...

Consolidation Of SCNs Covering Multiple FY Under S. 73, 74 of CGST Act Allowed: Delhi HC 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has allowed the consolidation of show cause notices (SCNs) covering multiple financial years (FYs) under both Section 73 and Section 74 of the CGST Act.  The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul has observed that  the language used in Sections 73 and 74 of the CGST Act—particularly…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

Supreme Court Condemns Violence by Lawyers, Orders Bail and Case Transfer in Toll Plaza Assault Case

The Supreme Court has condemned acts of violence and intimidation by members of the...

Gujarat High Court Flags Absence of Company as Accused in VAT FIR, Grants Interim Relief to Directors

The Gujarat High Court has flagged the  absence of the company as accused in...

Bombay High Court Quashes Service Tax SCN For Violation Of Mandatory Pre-Show Cause Consultation Requirement

The Bombay High Court has quashed a service tax show cause notice holding that...

‘Reason to Believe’ vs ‘Information Suggesting Escapement’: Supreme Court to Decide Core Reassessment Standard Under Income Tax Act

In a case that could redefine the contours of reassessment proceedings under the Income-tax...

More like this

Supreme Court Condemns Violence by Lawyers, Orders Bail and Case Transfer in Toll Plaza Assault Case

The Supreme Court has condemned acts of violence and intimidation by members of the...

Gujarat High Court Flags Absence of Company as Accused in VAT FIR, Grants Interim Relief to Directors

The Gujarat High Court has flagged the  absence of the company as accused in...

Bombay High Court Quashes Service Tax SCN For Violation Of Mandatory Pre-Show Cause Consultation Requirement

The Bombay High Court has quashed a service tax show cause notice holding that...