HC rules that consolidated GST notices across multiple years are valid in fraudulent ITC cases and confirms that email service to the registered GST address is legally sufficient.
Meetu Kumari | Jan 8, 2026 |
High Court Rules: Consolidated GST Notices for Multiple Years Are Valid in Fraudulent ITC Cases
The petitioner, M/s Mathur Polymers, a proprietorship concern of Smt. Suman Mathur, challenged an Order-in-Original dated 02.02.2025 on two grounds. First, it was contended that no notice of personal hearing was served upon the petitioner and that communication sent to the Chartered Accountant could not be treated as valid service. The Department, however, demonstrated that notices were sent on multiple dates in January 2025 to the email address registered on the GST portal, namely [email protected].
The petitioner argued that the issuance of a consolidated show cause notice covering multiple financial years was without jurisdiction and contrary to settled law, relying on precedents under the erstwhile sales tax regime which mandated separate notices for each assessment year.
Central Issue: Whether service of notice on the email address registered on the GST portal satisfies the requirement of valid service under the CGST Act, and whether a consolidated show cause notice and order covering multiple financial years is permissible in cases involving alleged fraudulent availment of Input Tax Credit.
HC Decided: The Delhi High Court dismissed the writ petition and upheld the actions of the Revenue. On the issue of service, the Court held that Section 169(1)(c) of the CGST Act expressly recognises service of notice through the registered email address, and once communication is sent to such address, it constitutes valid service in law. On the question of consolidated proceedings, the Court observed that Sections 73 and 74 of the CGST Act use the expression “any period”, which is materially different from the term “financial year” used in sub-section (10).
The Court noted that cases of fraudulent ITC typically involve a complex maze of transactions spanning several years, and restricting the Department to year-wise notices would frustrate effective investigation. It was held that the CGST Act permits consolidated notices and adjudication to establish the modus operandi and pattern of fraud.
To Read Full Judgment, Download PDF Given Below
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