https://www.taxtmi.com/caselaws?id=769865 The HC set aside assessment proceedings under Section 73 of CGST Act, 2017 due to procedural violation. While the notice was issued within the extended time limit (by 31.12.2023), the authority failed to provide mandatory thirty days for reply as required under sub-section (8) of Section 73. The notice dated 29.09.2023 allowed only six days for response and hearing on 05.10.2023, violating statutory requirements. The matter was remanded to issue a corrigendum providing proper time limits in accordance with the Act. The writ petition was allowed in part. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769865 The HC set aside assessment proceedings under Section 73 of CGST Act, 2017 due to procedural violation. While the notice was issued within the extended time limit (by 31.12.2023), the authority failed to provide mandatory thirty days for reply as required under sub-section (8) of Section 73. The notice dated 29.09.2023 allowed only six days for response and hearing on 05.10.2023, violating statutory requirements. The matter was remanded to issue a corrigendum providing proper time limits in accordance with the Act. The writ petition was allowed in part. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769865