Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible
Composite SCN and Order Issued Under Section 73 Covering Multiple Financial Years Are Invalid and Impermissible Issue Whether a single composite Show Cause Notice (SCN) and consequential adjudication order (OIO) issued under Section 73 covering multiple assessment/financial years (2020-21 to 2022-23) are legally sustainable under GST laws. Facts Composite SCN Issued: The revenue department issued… Read More »