Composite GST order covering multiple financial years under Section 73 is invalid and unsustainable.
Composite GST order covering multiple financial years under Section 73 is invalid and unsustainable. Issue Whether tax authorities can issue a single composite Order-in-Original under Section 73 of the CGST/KGST Act clubbing multiple financial years, or whether separate year-wise adjudication is mandatory. Facts Period Involved: The dispute pertained to financial years 2017–18 and 2018–19. Impugned… Read More »