Raghunath Enterprises Vs Additional Commissioner, Central Tax
Date: August 19, 2025
Subject Matter
Consolidated Show Cause Notices for Multiple Years Permissible in Cases of Fraudulent ITC Availment
Summary
The Delhi High Court has dismissed a petition challenging an Order-in-Original and a Show Cause Notice (SCN) concerning alleged fraudulent Input Tax Credit (ITC) availment. The primary issue was whether a single SCN could be issued for multiple finan…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Raghunath Enterprises under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original bearing no. 83/ADC/D.N./Shaukat Ali Nurvi/2024-25 dated 27th January 2025 passed by the Respondent-Additional Commissione…