time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130

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Plz guide on time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130

AI Summary

Debate on GST Show Cause Notices: Time Limits Under Sections 73 & 74 and Importance of Acting Reasonably A discussion on a forum regarding the time limits for issuing Show Cause Notices (SCN) and their disposal under various sections of the Goods and Services Tax (GST) Act. One participant referenced a Supreme Court ruling, highlighting that in the absence of a specific limitation period, authorities must act within a reasonable timeframe, which varies based on case specifics. Another participant noted that penalties linked to demand SCNs under Sections 73 or 74 are subject to time limitations, but independent penalties are not time-barred. Both contributors emphasized that their views are personal and not professional legal advice.