{"id":71455,"date":"2025-05-02T08:54:48","date_gmt":"2025-05-02T03:24:48","guid":{"rendered":""},"modified":"2025-05-02T08:54:48","modified_gmt":"2025-05-02T03:24:48","slug":"statutory-notice-defect-invalidates-tax-proceedings-mandates-corrective-action-within-3-months-under-cgst-section-73","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71455","title":{"rendered":"Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73"},"content":{"rendered":"<p>Statutory Notice Defect Invalidates Tax Proceedings, Mandates Corrective Action Within 3 Months Under CGST Section 73<br \/>Case-Laws<br \/>GST<br \/>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&#39; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87980\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71455","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71455"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71455\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}