https://www.taxtmi.com/caselaws?id=774766 The Calcutta HC dismissed a writ petition challenging a show cause notice and order under Section 73 of the relevant Act. The court held that while show cause notices must generally be issued at least three months before the time limit expires under Section 73(10), the notice in this case was valid due to Rule 80(1A) extending the annual return filing deadline to February 28, 2022 for assessment year 2020-21. Since the Section 73(9) order was passed on February 20, 2025 within the extended timeframe, no jurisdictional irregularity existed. The court directed that if the petitioner appeals within four weeks, the appellate authority should decide on merits. en-us Mon, 07 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774766 The Calcutta HC dismissed a writ petition challenging a show cause notice and order under Section 73 of the relevant Act. The court held that while show cause notices must generally be issued at least three months before the time limit expires under Section 73(10), the notice in this case was valid due to Rule 80(1A) extending the annual return filing deadline to February 28, 2022 for assessment year 2020-21. Since the Section 73(9) order was passed on February 20, 2025 within the extended timeframe, no jurisdictional irregularity existed. The court directed that if the petitioner appeals within four weeks, the appellate authority should decide on merits. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774766