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Section 74 of CGST - Goods and Services Tax - GSTExtract Respected Sir/ Madam I humbly seek your valuable suggestions to my query We have received a SCN u/s 74 pursuant to audit u/s 65 of the CGST Act. A single SCN is issued for two years FY 2019-20 to FY 2020-21. However, the summary of SCN in Form GST DRC-01 is issued only for one year FY 2019-20. The order is also passed for consolidated period of two years but the summary of order in DRC -07 is issued only for one year FY 2019-20. My query is - Whether legality of SCN and the Order can be challenged on this ground?
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