M/S Abala Auto Agency vs. The Union Of INDIA And 3 Ors
Held
The Court held that there is no bar in issuing a consolidated show cause notice for different financial years under Section 73(1) or Section 74(1) of the CGST Act, 2017. Similarly, there is no bar in passing a consolidated order for different financial years under Section 73(9) or Section 74(9) of the Act. The Court relied on its previous decision in M/S Tata Projects Limited vs. Union of India & Others. Therefore, the Proper Officer had the jurisdiction to issue the consolidated show cause notice and pass the consolidated Order-in-Original for the financial years 2017-18 to 2019-2020. The Court clarified that it had not dealt with the merits of the Order-in-Original. The petitioner was granted liberty to file a statutory appeal under Section 107 of the CGST Act, 2017, within 30 days, and the Appellate Authority was directed to decide it without insisting on the question of limitation. Interim protections granted earlier were extended until the Appellate Authority considered the stay application.
Facts
The petitioner, M/s Abala Auto Agency, challenged an Order-in-Original dated 10.10.2025, which adjudicated tax, interest, and penalty amounting to Rs. 1,58,64,297/- for the financial years 2017-18 to 2019-2020. The primary contention of the petitioner was that it is impermissible to issue a consolidated show cause notice and pass a consolidated order for different financial years. The respondents are the Union of India and various GST authorities. The writ petition was filed before the Gauhati High Court.
Key Issues
1. Whether it is permissible to issue a consolidated show cause notice for different financial years under the Goods and Services Tax Act, 2017? (Question of law, concerning Section 73(1) and Section 74(1) of the CGST Act, 2017). 2. Whether it is permissible to pass a consolidated order for different financial years under the Goods and Services Tax Act, 2017? (Question of law, concerning Section 73(9) and Section 74(9) of the CGST Act, 2017). Petitioner's contention: It is impermissible to issue a consolidated show cause notice and pass a consolidated order for different financial years. Revenue's contention: The judgment records no specific argument from the revenue on this point, but it relies on the High Court's previous decision in M/S Tata Projects Limited.
Sections Cited
Section 73, Section 74, Section 107
AI-generated summary — verify with the full judgment below
Page No.# 1/6 GAHC010085192026
2026:GAU-AS:9849
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2900/2026 M/S ABALA AUTO AGENCY A PROPRIETORSHIP FIRM AND HAVING THEIR PLACE OF BUSINESS AT HOWLY ROAD, PATHSHALA, BARPETA- 781325 AND REPRESENTED BY ITS PROPRIETOR- SRI NABA KUMAR TALUKDAR, AGED ABOUT 54 YEARS, SON OF BIPIN CHANDRA TALUKDAR, R/O HOWLY ROAD, PATHSALA, BARPETA, ASSAM- 781325 VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 2:THE PRINCIPAL COMMISSIONER GOODS AND SERVICES TAX AND CENTRAL EXCISE GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWHATI- 781001 3:THE DEPUTY DIRECTOR DGGI GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWAL ROAD OPP. SRIMANTA SANKARDEVA KALAKSHETRA P.O.- PANJABARI GUWAHATI-781037 4:THE ASSISTANT COMMISSIONER OF GST AND SERVICE TAX
Page No.# 2/6 DIVISION-I GUWAHATI ROOM NO. 213 GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 78100 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH
For the Petitione
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