Tata Projects Limited Vs Union of India And 4 Ors
Date: June 7, 2026
Subject Matter
Consolidated Show Cause Notices for Multiple Financial Years are Permissible under GST Act
Summary
The High Court dismissed the writ petitions, affirming that the issuance of consolidated show cause notices and orders covering multiple financial years is legally permissible under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017.…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. B. Raichandani, the learned counsel appearing on behalf of the Writ Petitioners in WP(C) No.2922/2025 and WP(C) No.20/2026 and Mr. D. Das, the learned counsel appearing on behalf of the Petitioner in WP(C) No.1113/2026. I have also heard Mr. S. C. Keyal, the learned Senior counsel assisted by Mr. K. Jain, the learned counsel appearing…