{"id":74311,"date":"2025-11-04T08:03:32","date_gmt":"2025-11-04T02:33:32","guid":{"rendered":""},"modified":"2025-11-04T08:03:32","modified_gmt":"2025-11-04T02:33:32","slug":"mandatory-three-month-reply-period-under-section-73-2-read-with-73-10-cgst-act-invalidates-improperly-served-scn-orders-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74311","title":{"rendered":"Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed"},"content":{"rendered":"<p>Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed<br \/>Case-Laws<br \/>GST<br \/>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&#39;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 <\/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=93876\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashedCase-LawsGSTHC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST A<\/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-74311","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74311","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=74311"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74311\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}