Composite SCN and Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Unsustainable
Composite SCN and Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) in Form GST DRC-01 and a subsequent composite assessment order in Form GST DRC-07 issued under Section 73 for multiple tax periods (2021-22, 2022-23, and 2024-25) are legally sustainable. Facts Assessee… Read More »