SCN due date S. 73

[Akash Dhiran]

As per S. 73, notice is to be issued 3 months prior to order.

For FY20-21, the last date to issue order u/s 73 is 28.02.2025.

View above, what is the last date for SCN. is it 30.11.2024 or 28.11.2024 ?

AI Summary

Debate on GST Show Cause Notice deadline for FY 2020-21 under Section 73: November 28 or 30, 2024? A discussion on the Goods and Services Tax (GST) forum revolves around the deadline for issuing a Show Cause Notice (SCN) under Section 73, which requires issuance three months prior to the order date. The deadline for the fiscal year 2020-21 is debated to be either November 28 or November 30, 2024. Contributors reference legal interpretations, including Supreme Court judgments and the General Clauses Act, to argue the correct calculation method. The consensus leans towards November 30, 2024, as the deadline, emphasizing the importance of understanding time calculations in legal contexts.