https://www.taxtmi.com/caselaws?id=780718 The HC held the SCN alleging wrongful availment of input tax credit was not validly served within the mandatory three-month period under Section 73(2) read with Section 73(10) of the CGST Act; the department's claim of a technical glitch and reissuance did not cure the defect, and the SCN was sent to an outdated address despite an address amendment on 15 May 2024. The impugned SCN and all orders arising therefrom were quashed and the petition allowed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780718 The HC held the SCN alleging wrongful availment of input tax credit was not validly served within the mandatory three-month period under Section 73(2) read with Section 73(10) of the CGST Act; the department's claim of a technical glitch and reissuance did not cure the defect, and the SCN was sent to an outdated address despite an address amendment on 15 May 2024. The impugned SCN and all orders arising therefrom were quashed and the petition allowed. Case-Laws GST Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780718