Delhi HC Rules Separate GST Orders Required for Each Year in Tax Fraud Case

• GST demand cannot be raised through a consolidated order for multiple years; separate orders are required.
• The case involved a consolidated demand notice and adjudication order for multiple financial years related to tax or ITC fraud under GST.
• The assessee challenged the orders, arguing that a single notice for all years was improper and no personal hearing notice was provided.
• The revenue stated that summons were issued, representatives’ statements were recorded, and a hearing notice was emailed to the assessee.
• The court noted that the assessee had not responded to the show cause notices issued by the department.
• The department was directed to upload a revised form with year-wise tax amounts, and the assessee was allowed to pursue appellate remedies against the orders.

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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