MULTIPLE YEAR ASSEMENT IN ONE ORDER U/S 73, Goods and Services Tax - GST

[FARIDUDDIN AHMAD]

Sir Itnagar CGST Office Conducted Audit of the F.Y-2019 To 2023 Under the Provisions of GST Law by issuing one ADT 01. Auditor Provided the preliminary audit objection on discrepancy observed during the course of audit reply to which was Filed. Subsequently auditor prepared final audit report and served along with one SCN u/s 73 as well as one DRC 01 for multiple F.Y. (2019 to 2023) on registered email address . reply To The Scn Was Also Submitted. Finally Auditor Passed One Order U/s 73 for multiple F.Y (2019 To 2023) and Send On Email. No DRC-07 Has Been Send on Email. SCN, DRC-01 And Order, DRC-07 Is Not Uploaded On GSTIN Portal. My Query Is Can Single Order U/S 73 For Multiple F.Y Is legally vaild order or void order and how to proceed further for legal remedy without being order available on GSTIN portal.

Posts / Replies

[KASTURI SETHI]

(i) Pl. peruse Karnataka High Court Orders dated 30.9.24 and 07.8.24. TMI ID 761532 and 759517 respectively.

(ii) In my view, the department will challenge both orders in Hon'ble Supreme Court. Still the appeal period is not over. The appeal period is of six months.

(iii) The department has been issuing single SCN for multiple years since the inception of Central Excise Department.

(iv) Was personal hearing fixed or not ?

(v) Have you filed reply to the SCN or  not ?.