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

Validity of combined assessments questioned due to mandatory portal notices and upload requirements affecting procedural legality.
The core issue is whether a single assessment order for multiple financial years is procedurally valid given statutory preference for year wise proceedings and whether failure to upload FORM GST DRC 01 and FORM GST DRC 07 on the portal (despite email service) invalidates the assessment; remedies include seeking portal upload and filing appeal in paper form to preserve rights.