Ques: We have a demand to be adjusted in SGST, can the credit balance in CGST be transferred to SGST to set off the demand? 

Ans: That’s not permissible as per scheme of GST

Ques: Can a notice u/s 74 be issued for the claim of blocked ITC traced during audit? Pls mention some case laws for this.

Ans: In earlier regime of service tax it was settled principal that based on audit findings section 74 (extended period can not be invoked. You need to use those judgements

Ques: Radio walkie talkie used by defence, police with other items such as antenna, keypad microphone , service manuals etc is composite supply or mixed supply?

Ans: It depends on the agreement. As such service can always be mixed or even composite. Pls check if they are naturally bundled then composite supply else mixed