consolidated orders for fy 2019 -20, 2020-21 issued

[giri gattupalli]

respected sir, consolidated order in FORM DRC-07 issued on my client for FY 2019-20. 2020-21 in sep 2022. issue is still pending with ADC. in recent times high courts are strucking down composit orders.  as the limitation period  for FY 19-20, 2020-21 is crossed, is there any chance to get re assed for FY 2019-20, and 2020-21, if high court struck down the composite order.

thanking you

AI Summary

GST reassessment may follow if a composite order is struck down and the matter is remanded for fresh adjudication.
If a court strikes down a composite SCN and remands the matter, the department may rely on Section 75(3) of the CGST Act to obtain a fresh two year period to issue separate orders for each financial year, permitting reassessment for FY 2019 20 and 2020 21; limitation for issuing the SCN itself remains a distinct constraint and judicial views on composite SCNs are divided.