TMI BlogConsolidated SCN and OrderX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 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. - Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly By Shilpi Jain - The Reply = You can challenge this order in the HC to get relief. Also bring out the reason for not responding to the notice. - Reply By KASTURI SETHI - The Reply = 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 challengea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By DR.MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of Miss. Shilpi - Consolidated SCN and Order - Query Started By: - CABayyaReddy DK Dated:- 27-11-2024 Last Replied Date:- 27-11-2024 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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