Consolidated SCN and Order

[CABayyaReddy DK]

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 number & 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.

AI Summary

Legal Forum Debates Validity of Consolidated Show Cause Notice and Ex-Parte Order Under KGST Act for 2017-2019 A discussion on a legal forum addresses issues related to a consolidated Show Cause Notice (SCN) and an ex-parte manual order under the KGST Act for the fiscal years 2017-2018 and 2018-2019. The client did not respond due to ill health, and the order lacks an order number, complicating the appeal process. Queries include the validity of a single SCN for two years, the authority of an enforcement officer to issue orders, and the overall validity of the SCN and order. Responses suggest challenging the order in court, citing procedural flaws, and emphasize the importance of proper officer jurisdiction and natural justice principles.