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    <title>Consolidated SCN and Order</title>
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    <description>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&#039;s validity requires examination of the notice. Remedies include seeking portal access, administrative regularisation, or judicial challenge with condonation based on medical grounds.</description>
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