https://www.taxtmi.com/caselaws?id=449202 Kerala HC allowed the appeal challenging orders under Section 73(9) of CGST Act, 2017. The court held that the tax authority failed to comply with mandatory procedural requirements under Section 73(2), which requires issuing notice three months prior to limitation period to enable assessee to pay tax with interest and avoid penalty. The order dated 3/11/2023 was passed without following proper procedure under Section 73(5) and (8). Since the limitation period for passing orders under Section 73(9) expired on 31/12/2023, the defect could not be cured by passing fresh orders. en-us Fri, 19 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449202 Kerala HC allowed the appeal challenging orders under Section 73(9) of CGST Act, 2017. The court held that the tax authority failed to comply with mandatory procedural requirements under Section 73(2), which requires issuing notice three months prior to limitation period to enable assessee to pay tax with interest and avoid penalty. The order dated 3/11/2023 was passed without following proper procedure under Section 73(5) and (8). Since the limitation period for passing orders under Section 73(9) expired on 31/12/2023, the defect could not be cured by passing fresh orders. Case-Laws GST Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449202