MULTIPLE YEAR ASSEMENT IN ONE ORDER U/S 73

[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.

AI Summary

Debate on GST Forum: Is a Single Order Under Section 73 for Multiple Years Legal Without Portal Documentation? A discussion on a GST forum addresses the legality of issuing a single order under Section 73 for multiple financial years by the Itnagar CGST Office. The query raises concerns about the validity of such an order, especially when related documents like DRC-07 are not uploaded on the GSTIN portal. Responses highlight differing views: some argue that issuing a single order for multiple years is invalid, citing court precedents, while others note that email service is legally valid. The consensus suggests requesting the adjudicating officer to upload documents on the portal and possibly filing an appeal to ensure compliance with procedural requirements.