Assessee permitted to file consolidated appeal for multiple years after common SCN and order issued – Delhi High Court Delhi Foils V/s Additional Commissioner – (2025) 31 Centax 253 (Del.) – Decided on 28-05-2025
Issue:
Whether an assessee can file a single consolidated appeal under Section 107 of the CGST Act, 2017, when a common SCN and a common impugned order cover multiple financial years.
Facts:
In this case, a single SCN was issued to the assessee for the financial years 2017-18 to 2019-20, alleging wrongful availment of Input Tax Credit based on invoices issued without actual supply of goods. A common adjudication order followed, raising tax demands for all three years. The assessee argued that although the SCN and order were common, they would be compelled to file separate appeals for each year, which would be both burdensome and legally unnecessary.
Held:
The Delhi High Court held that since a common SCN and common adjudication order were issued, the assessee is entitled to file a single consolidated appeal under Section 107 of the CGST Act. Filing multiple appeals in such a situation is not required and would lead to unnecessary procedural complexity.
