https://www.taxtmi.com/forum/issue?id=120302 Where a composite SCN attributes tax to the wrong financial year, the primary defence is factual mismatch: invoices relate to a different year than the SCN/DRC-01 indicates. Each financial year's liability must be assessed separately and a valid SCN for a year must be issued within that year's statutory limitation; absence of a year-wise breakup or pre-SCN intimation can render the demand for the omitted year void and time-barred. en-us Wed, 30 Jul 2025 10:52:45 +0530 Thu, 31 Jul 2025 07:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120302 Where a composite SCN attributes tax to the wrong financial year, the primary defence is factual mismatch: invoices relate to a different year than the SCN/DRC-01 indicates. Each financial year's liability must be assessed separately and a valid SCN for a year must be issued within that year's statutory limitation; absence of a year-wise breakup or pre-SCN intimation can render the demand for the omitted year void and time-barred. Discussion-Forum GST Wed, 30 Jul 2025 10:52:45 +0530 https://www.taxtmi.com/forum/issue?id=120302