Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73

Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73Case-LawsGSTHC allowed the writ petition in part, finding that the notice issued under Section 73 of CGST Act, 2017 did not comply with st

Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73
Case-Laws
GST
HC allowed the writ petition in part, finding that the notice issued under Section 73 of CGST Act, 2017 did not comply with statutory requirements for providing thirty days' response time. The court set aside the impugned actions dated 30.11.2023 and remanded the matter to the authority to issue a corrigendum to the 29.09.2023 notice, extending the reply an

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