Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable Issue Whether a single composite assessment order passed under Section 74 covering multiple distinct financial years (FY 2019-20 and FY 2020-21) is legally valid. Facts Petitioner’s Status: The petitioner is a registered firm under the CGST Act / Andhra Pradesh… Read More »
Composite Adjudication Order Covering Multiple Tax Periods Under GST Is Unsustainable And Impermissible In Law Issue Whether the issuance of a single composite adjudication order covering multiple tax periods (2019-20 and 2020-21) under Section 61 of the CGST/APGST Act, 2017 is legally permissible, or whether separate orders are required for each individual tax period. Facts… Read More »
Rejection of refund condonation under Section 119(2)(b) solely due to six-year Circular bar is unsustainable. Rejection of refund condonation under Section 119(2)(b) solely due to six-year Circular bar is unsustainable. Issue Whether the authority empowered under Section 119(2)(b) is justified in rejecting an application for condonation of delay in claiming a refund solely on the… Read More »
Composite assessment orders spanning multiple financial years under Section 73 are legally unsustainable and invalid. Issue Whether the Department can pass a single composite Order-in-Original and summary order in Form GST DRC-07 covering multiple financial years under Section 73 of the CGST/APGST Act. Facts Taxpayer Details: The petitioner is a partnership firm registered under the… Read More »
Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »
Rejection Of Condonation For Delayed Section 80P Return By Co-Operative Society Set Aside Liberal Approach Required Rejection Of Condonation For Delayed Section 80P Return By Co-Operative Society Set Aside Liberal Approach Required Issue Condonation of Delay under Section 119(2)(b) for Section 80P Deduction: Whether a co-operative society’s application seeking condonation of delay under Section 119(2)(b)… Read More »
An unsigned assessment order is legally invalid and cannot be validated by any curative statutory provisions. Issue Whether an assessment order passed under the GST Act can be sustained in law when it completely lacks the signature of the issuing Assessing Officer, and whether curative provisions like Section 160 can validate such an unsigned order.… Read More »
An unsigned GST assessment summary is invalid and cannot be validated by curative provisions. Issue Whether a GST assessment summary issued in Form GST DRC-07 is legally valid if it completely lacks the signature of the Assessing Officer, and whether statutory curative and service provisions under Section 160 can validate such an unsigned order. Facts… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019–20 to 2021–22) is legally sustainable, or if the tax authorities are mandated to issue separate notices for each… Read More »