2025 (3) TMI 362

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..... JUSTICE GOPINATH P. For the Appellant : Adv. Santhosh P. Abraham For the Respondent : Smt. Jasmin M.M, GP and Adv. P.R. Sreejith JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that a consolidated show cause notice (Ext.P1) has been issued by invoking the provisions of Section 74 of the CGST/SGST Acts for the years 2017-18 till 2021-22. 2. Learned counsel appearing .....

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..... for each of the years in question. 3. Learned Government Pleader would submit, on instructions that, even if a consolidated notice has been issued to the petitioner, the proceedings have to be finalized and orders have to be uploaded separately for each of the years in question and any contention taken by the petitioner specific to any particular year will also be considered by the Adjudicating .....

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..... g into consideration the submission of the petitioner that there was no just cause or reason to invoke the provisions of Section 74 of the CGST/SGST Acts, for the years 2018-19 till 2021-22. Any taxes paid by the petitioner shall also be given due credit to while finalizing the proceedings. It is made clear that the petitioner shall be afforded an opportunity of personal hearing before orders are .....

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