SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal Rights
Case-Laws
GST
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a rep
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