Service beyond prescribed period under s.73(2) read with s.73(10) CGST Act renders SCN prima facie time-barred; interim stay granted
Case-Laws
GST
The HC found that the SCN was served on the authorized registered email beyond the prescribed period under s.73(2) read with s.73(10) CGST Act and that the adjudicating authority failed to consider the majority of the Petitioner's submissions and disregarded relevant precedent, thereby breaching principles of natural justice. The Court noted
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