2025 (6) TMI 422 - HC - GST

Violation of principles of natural justice - consolidated order and SCN has been passed for all the financial years - no notice of hearing was given to the Petitioner - HELD THAT - Insofar as the issuance of consolidated SCN for various financial years is concerned a perusal of the provision would show that under Section 74 of the Central Goods and Service Tax Act 2017 that whenever there is a short payment or availment of Input Tax Credit such SCN can be issued for the said period - The Petitioner is further stated to have not filed any reply to the SCNs in these matters. The Petitioner is free to raise the submissions and arguments that it wishes to raise in respect of the impugned order - Petition disposed off.

Summary

The Delhi High Court, in W.P.(C) 6993/2025 and W.P.(C) 6994/2025 filed by India News Broadcasting Private Limited under Articles 226 and 227 of the Constitution, challenged the Orders-in-Original dated 27th December 2024 demanding Rs. 3,06,55,375/- and Rs. 3,09,24,671/- for financial years 2017-18 to 2020-21. The petitioner contended that a consolidated Show Cause Notice (SCN) was issued for multiple years and no hearing notice was provided.The Court noted that summons were issued, statements recorded, and hearing notices emailed, affirming compliance with the principles of natural justice. Regarding the consolidated SCN, the Court referred to Section 74 of the Central Goods and Services Tax Act, 2017, which permits issuance of an SCN for the relevant period involving short payment or wrongful Input Tax Credit.The petitioner had not filed any reply to the SCNs. To clarify amounts, the Court directed the Department to upload DRC-07 forms specifying amounts year-wise within two weeks and notify the petitioner. Thereafter, the petitioner may avail appellate remedy under Section 107 of the Act with requisite pre-deposit and raise all submissions on merit.The petitions were disposed of accordingly, with pending applications also dismissed.