Show Cause Notice Under GST Section 73(2) Invalidated Due To Two-Day Delay In Mandatory Timeline
Case-Laws
GST
HC ruled on the validity of a show cause notice (SCN) under GST law regarding time limitations. The Court examined Section 73(2) and 75 of GST Act, determining that statutory timelines for issuing SCNs are mandatory, not directory. Drawing parallels with precedent from arbitration law, HC emphasized taxpayer protections including right to notice, personal hearing, and adequate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =