Tag Archives: State of Andhra Pradesh

Composite SCN and Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Unsustainable

By | September 3, 2026
0 Comment

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 »

Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable

By | September 3, 2026
0 Comment

Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Composite Assessment Order and SCN Covering Multiple Financial Years Under Section 73 Is Legally Unsustainable Issue Whether a single composite Show Cause Notice and subsequent assessment order passed under Section 73 covering multiple tax periods (FY 2020-21, 2021-22, and 2022-23)… Read More »