{"id":72183,"date":"2025-08-01T08:15:08","date_gmt":"2025-08-01T02:45:08","guid":{"rendered":""},"modified":"2025-08-01T08:15:08","modified_gmt":"2025-08-01T02:45:08","slug":"scn-issued-within-three-month-limit-under-section-73-cgst-act-petitioner-given-fair-hearing-and-appeal-rights","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72183","title":{"rendered":"SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal Rights"},"content":{"rendered":"<p>SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal Rights<br \/>Case-Laws<br \/>GST<br \/>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<\/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=91145\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SCN Issued Within Three-Month Limit Under Section 73 CGST Act; Petitioner Given Fair Hearing and Appeal RightsCase-LawsGSTThe HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section <\/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-72183","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72183","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=72183"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72183\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}