Singing of order

[BRAJESH GOYAL]

A consolidated Order in Original for 6 years signed by the Joint Commissioner of Central GST under section 74 of CGST Act, 2017. However, the Form DRC-07 by Superintendent. The demand amount is more than 10 lakh for each year. Whether DRC 07 signed by the Superintendent? Refer CBIC circular No. 31/05/2018 – GST (F. No. 349/75/2017-GST)

AI Summary

GST Order Under Section 74 Challenges Procedural Validity of Consolidated Tax Demand Spanning Multiple Financial Years A consolidated GST order spanning 6 years was issued by a Joint Commissioner under section 74 of CGST Act, with a demand exceeding 10 lakh per year. The key issue is whether a Superintendent can sign the DRC-07 form when the reasoning order is signed by an Assistant Commissioner. Recent high court rulings suggest that consolidated notices for multiple financial years may not be legally sustainable, indicating potential procedural irregularities in the tax demand process.