Tag Archives: State of Andhra Pradesh

Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice

By | September 15, 2026
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Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Demand Order Quashed as Non-Consideration of Reply and Denial of Personal Hearing Violate Natural Justice Issue Whether an assessment order passed under Section 74 without considering the assessee’s reply and without affording a mandatory personal hearing under Section 75(4) is… Read More »

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

By | September 3, 2026
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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
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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 »