Composite SCN Clubbing Multiple Financial Years Under Section 73 Is Impermissible and Legally Void Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (FY 2019-20 to 2021-22) is legally permissible, or if the statute mandates year-wise notices. Facts Composite SCN Issued: The tax authority issued a consolidated… 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 »
Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Dismissal of a writ appeal is warranted when a show cause notice requires factual examination. Issue Whether a writ petition challenging a Show Cause Notice (SCN) that demands GST on an overseas government construction project is maintainable, or if the… Read More »