Calcutta High Court Dismisses Challenge to Consolidated GST Notice and Directs Statutory Appeal

The Calcutta High Court dismissed a writ challenge directed against a consolidated GST show-cause notice spanning the financial years from 2019-20 through 2023-24. The bench ruled that the petitioner must pursue the statutory appellate remedy provided under Section 107 of the GST statute, while ensuring that limitation constraints will not bar such an appeal.

This judgment directs taxpayers away from bypassing regular appellate authorities when disputing multi-year tax demands. It reinforces adherence to established administrative dispute resolution tiers while protecting the litigant's right to a fair hearing without time-bar penalties.

Tax practitioners representing assessees with multi-year consolidated notices should prepare statutory appeals under Section 107 rather than filing direct writ petitions. Affected businesses must collate their financial records for the 2019-20 to 2023-24 period to present before the appellate authority.