Consolidated SCN and Order, Goods and Services Tax - GST

[CABayyaReddy DK]

Sir,

Consolidated SCN and Consolidated ex-parte manual Order passed u/s. 73(9) of KGST act by the Additional Commissioner of Commercia taxes (Enforcement) for the FY 2017-2018 & 2018-2019 on 26/12/2023. Client not responded to notices or order due to his ill health. DRC 07 is a manual typed, Commissioner authorization number and date written and there is no order number. In the order, assignment number & date written, drc1a number and date and SCN number and date given and no order number is mentioned. Queries are

01. Since order number is not available, unable to file an appeal with condonation.

02. Can consolidated single SCN and single order be passed for two financial years.

03 Can enforcement officer issue an order.

04. Is this valid SCN and order?

Please advice.

Now queries are

01.

Posts / Replies

[Shilpi Jain]

You can challenge this order in the HC to get relief. Also bring out the reason for not responding to the notice.

[KASTURI SETHI]

Query No.1..  Since order number is not available, unable to file an appeal with condonation.

 Reply :  So many flaws in Order-in-Original. Hence  invalid. Otherwise also ex parte  Adjudication Order  is always challengeable. Such Order is in violation principles of natural justice.  Case laws on medical ground are easily traceable.    

 Query No.2. Can consolidated single SCN and single order be passed for two financial years ?

Reply :  Take shelter of  Karnataka High Court judgements dated 07.08.24 and 30.9.24  TMI ID 759517 and 761532.. 

Query No.33 Can enforcement officer issue an order ? 

Reply : Yes.

 Query No.4 . Is this valid SCN and order ?

Reply :  Order is invalid as detailed in reply to query no.1. Regarding the validity of SCN nothing can be said in the absence of  copy of the Show Cause Notice.

        Disclaimer  : These are my personal views for education purpose and not for any judicial or semi-judicial proceedings. Reply is based on the facts &  circumstances disclosed by the querist in the query itself.