Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed
Case-Laws
GST
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31
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