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

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....onsolidated orders for fy 2019 -20, 2020-21 issued<br> Query (Issue) Started By: - giri gattupalli Dated:- 31-1-2026 Last Reply Date:- 1-2-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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 order....

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....s.&nbsp; as the limitation period&nbsp; 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 Reply By Shilpi Jain: The Reply: Limitation period applies for issuance of the show cause notice. The time limit in the law of 1 year given for passing of orders is not mandatory but more recommenda....

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....tory. So on limitation you cannot contest (Assuming SCN is issue in time). However, you can consider approaching courts for challenging composite SCN and order by consulting a professional in this regard as the analysis will differ based on facts of each case. Reply By Sadanand Bulbule: The Reply: There are judgements which support and oppose such composite SCNs. There is no harm in taking a ch....

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....ance as indicated by madam. Reply By VENU K: The Reply: High Courts may strike down composite orders due to procedural infirmities, it is highly probable that the matter would be remanded for fresh adjudication. In such a scenario, Section 75(3) of the CGST Act, 2017 would provide a fresh two-year period for the department to issue separate orders for FY 2019-20 and 2020-21, allowing for reasses....

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....sment. Therefore, there is a significant chance of reassessment for these financial years if the High Court strikes down the composite order and remands the case. Reply By KASTURI SETHI: The Reply: In case Section 74 has been invoked in the SCNs, it is worthwhile to peruse the following case laws which are in favour of the department :- (i) 2025 (11) TMI 1184 - SC Order (ii) Mathur Polymers ....

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....Vs. UOI - 2025 (9) TMI 112 - DELHI HIGH COURT<br> Discussion Forum - Knowledge Sharing ....