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

Validity of consolidated SCN and ex parte order: procedural defects and natural justice grounds may permit challenge.
Questioning the validity of a consolidated SCN and consolidated ex parte adjudication under Section 73(9) of the KGST Act for two financial years, experts identify fatal procedural defects-notably absence of an order number and lack of opportunity to the taxpayer-that impede appeal rights and engage principles of natural justice. Consolidation may be permissible per recent High Court rulings, but the SCN's validity requires examination of the notice. Remedies include seeking portal access, administrative regularisation, or judicial challenge with condonation based on medical grounds.