Tag Archives: Superintendent of GST and C.Ex

Assessment and DRC-7 Exceeding SCN Scope and Rejection of GST Cancellation Pending Dues Are Untenable

By | October 6, 2026

Assessment and DRC-7 Exceeding SCN Scope and Rejection of GST Cancellation Pending Dues Are Untenable Issue Whether an assessment order and Summary of Order (Form GST DRC-7) that quantify tax demands beyond the scope proposed in the Show Cause Notice (SCN) and fail to record appropriations of tax already paid are legally sustainable, and whether… Read More »