The Hon’ble Supreme Court in Joint Commissioner (Intelligence and Enforcement) & Anr. v. M/s Lakshmi Mobile Accessories [SLP (Civil) Diary No. 60097 of 2025 dated January 28, 2026] issued notice in the Special Leave Petition filed by the Revenue, thereby agreeing to examine the vexed question as to “whether a consolidated show cause notice (“SCN”) and adjudication order covering multiple financial years can be issued under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”)”. The challenge before the Hon’ble Supreme Court emanates from the judgment of the Hon’ble Kerala High Court (Division Bench) in Joint Commissioner (Intelligence and Enforcement) v. M/s Lakshmi Mobile Accessories [W.A. No. 258 of 2025 dated February 05, 2025], wherein it was held that issuance of a consolidated SCN covering multiple financial years is impermissible under the scheme of Section 74 of the CGST Act and that the Department is required to pass separate adjudication orders for each financial year.
