https://www.taxtmi.com/caselaws?id=775881 The HC held that the impugned show cause notice (SCN) issued under Section 73 of the CGST Act was within the prescribed limitation period, being dated 30th November 2024, which is at least three months prior to the order dated 28th February 2025. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment granted as per the statutory limit. The petition challenging the SCN and order was dismissed as not maintainable. However, the Petitioner was allowed to file an appeal against the order by 31st August 2025 with the requisite pre-deposit under Section 107 of the CGST Act, and the appeal was to be decided on merits without limitation objections. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775881 The HC held that the impugned show cause notice (SCN) issued under Section 73 of the CGST Act was within the prescribed limitation period, being dated 30th November 2024, which is at least three months prior to the order dated 28th February 2025. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment granted as per the statutory limit. The petition challenging the SCN and order was dismissed as not maintainable. However, the Petitioner was allowed to file an appeal against the order by 31st August 2025 with the requisite pre-deposit under Section 107 of the CGST Act, and the appeal was to be decided on merits without limitation objections. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775881