Technosys Integrated Solutions Pvt Ltd Vs Union of India
Date: March 15, 2026
Subject Matter
Consolidated GST SCNs and OIOs for multiple financial years permissible under Sections 73 and 74. Principle applies beyond cases of fraudulent ITC.
Summary
The writ petition has been dismissed , affirming that consolidated Show Cause Notices (SCNs) and Orders-in-Original (OIOs) for multiple financial years are permissible under Sections 73 and 74 of the CGST Act. The Court found itself bound by its prev…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner, M/s Technosys Integrated Solutions Pvt. Ltd., is a private limited company registered under the Goods and Services Tax 1 laws and is stated to be engaged in the supply/installation of CCTV surveillance systems. 2. The petitioner was subjected to GST audit for the period from FY 2017-18 to FY 2021-22. An intimation in Form ADT-0…