GROUNDS OF WRIT-The Petitioner, aggrieved by the impugned Show Cause Notice (SCN), has filed a Writ Petition. They argue that the SCN, issued on November 30, 2024, for the financial year 2020-21, under Section 73 of the CGST Act,2017. Furthermore, the Petitioner asserts that, as per Section 73(2), the SCN should have been issued at least three months before the last date for issue of the order. In this case, the deadline for issuance would have been November 28, 2024, rendering the SCN time-harred and therefore invalid
ORDER-The Court has set aside the Show Cause Notice (SCN) issued on November 28, 2024, by the first Respondent. It emphasized that the rules designed to safeguard taxpayers would lose their purpose if notices could be issued withou adhering to the prescribed waiting period. The
court further stated that the time limit specified under Section 73(2) of the Act is mandatory, and any breach of this timeframe cannot be overlooked, rendering the SCN invalid and ineffective.
GST Case Law The Cotton Corporation of India versus Assistant Commissioner
Citation-2025 TAXONATION 168 (ANDHRA PRADESH)
Authors for the blog-
Bhogavalli Mallikarjuna Gupta - bhogavalli.gupta@rsmindia.in
Siddharth Surana - siddharth@rsmindia.in
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