TaxTMI 
TaxTMI 
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)
Singing of order
18 Mar 2025 
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Consolidated GST show-cause notice invalid where spanning multiple years; separate year-wise notices and signature authority scrutinized.
Issue whether a consolidated show-cause/order for multiple financial years is sustainable and whether Form DRC-07 may be validly signed by a Superintendent where the speaking order is signed by an Assistant Commissioner and the demand for a year exceeds a prescribed threshold; recent high court rulings have set aside consolidated notices and allowed revenue to issue separate year-wise notices, and administrative circular guidance on signature/authorization is referenced. (AI Summary)
Issue whether a consolidated show-cause/order for multiple financial years is sustainable and whether Form DRC-07 may be validly signed by a Superintendent where the speaking order is signed by an Assistant Commissioner and the demand for a year exceeds a prescribed threshold; recent high court rulings have set aside consolidated notices and allowed revenue to issue separate year-wise notices, and administrative circular guidance on signature/authorization is referenced. (AI Summary)