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TMI BlogSection 74 of CGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Section 74 of CGST X X X X Extracts X X X X X X X X Extracts X X X X ..... 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? Reply By KASTURI SETHI: The Reply: Yes, it is challengeable. Summary of the SCN is not a substitute for SCN--- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --Gauhati High Court reported as 2024(12)TMI/828. Also see the judgments of Chhattisgarh High Court, A.P.High Court, Delhi High Court,, Telangana High Court and Jharkhand High Court. Issue ID of TMI 763247. You will get sufficient legal material in your favour. Reply By Vikas Dahiya: The Reply: Thankyou very much Sir. Reply By Sadanand Bulbule: The Reply: Absolutely right Sir Reply By Vika ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Dahiya: The Reply: Respected Sirs, Sorry for the inconvenience, it seems that I am not able to explain my query in a proper way. My query is that a single SCN u/s 74 has been received on email covering two years FY 2019-20 to FY 2020-21 along with Summary of SCN uploaded on portal, but in the summary the period mentioned is only FY 2019-20. Although the amount of tax, interest, penalty as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r SCN and Summary of SCN are same. Similarly, a single demand order has been issued for two years FY 2019-20 to FY 2020-21 along with Summary of Order, but in the summary the period mentioned is only FY 2019-20. Demand raised is matching. So, can this be treated as a typo error or it has some legal implications. Reply By KASTURI SETHI: The Reply: It is a typo error and not challengeable. Rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding a single SCN for multiple years the case laws have already been mentioned above. You are to examine yourself on the basis of above mentioned judgements of High Courts. Another judgement : "A single consolidated SCN for multiple years is invalid-------Kerala High Court". TMI ID :764339 My view : The department will not accept such judgments and the matter will travel to the Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Supreme Court. Until and unless the issue is decided by the Supreme Court, such practice will continue. Reply By RAHUL MODI: The Reply: The CBIC Instruction No. 04/2023-GST (dated 23.11.2023) mandates that summaries of notices (GST DRC-01) and orders (GST DRC-07) must be uploaded electronically, ensuring procedural compliance. However, this instruction does not explicitly mandate separate SCN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for each financial year under Sections 73 and 74. The requirement for separate SCNs per financial year is rooted in judicial precedents and statutory interpretation rather than this instruction. Courts, including the Kerala High Court, have ruled that each financial year is an independent assessment unit, requiring separate proceedings to ensure adherence to statutory timelines and the principl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice.
The onus remains on taxpayers to contest such consolidated SCNs based on established legal grounds. X X X X Extracts X X X X X X X X Extracts X X X X
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