The HC granted ad-interim relief to the petitioner in a case ...

SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Time Limits Are Mandatory, Not Directory

April 1, 2025

Case Laws GST HC

The HC granted ad-interim relief to the petitioner in a case concerning a show cause notice (SCN) issued two days beyond the statutory deadline under Section 73(2). The court held prima facie that the time limits for issuing SCNs are mandatory, not directory, rendering the late notice legally invalid. Relying on precedent from the AP HC in Cotton Corporation, which established that violation of prescribed time periods makes an SCN otiose, the court determined this was a jurisdictional issue where the proper officer lacked authority to issue the delayed notice. The matter was scheduled for further hearing on April 22, 2025.

View Source

← Previous Next →

The HC granted ad-interim relief to the petitioner in a case ...

SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Time Limits Are Mandatory, Not Directory

April 1, 2025

Case Laws GST HC

You may also like:

HC ruled on the validity of a show cause notice (SCN) under GST law regarding time limitations. The Court examined Section 73(2) and 75 of GST Act, determining that...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Revocation of CHA License - SCN was not issued within 90 days of receipt of the offence report - imposition of penalty - time limit prescribed is mandatory. Hence, we...

Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

The ITAT held that the limitation period for issuing a notice u/s 143(2) is relevant to the financial year and assessment year. When the Assessing Officer considered the...

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

The HC granted ad-interim relief against notifications extending time limits for issuing Show Cause Notices under the CGST Act. The court found a strong prima facie case...

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section...

The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the...

Customs broker's license revoked by Commissioner for breach of regulations. CESTAT allowed appeal, holding that failure to issue show cause notice within 90 days of...

Quick Updates: