2025 (11) TMI 186

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.... This hearing has been done through hybrid mode. 2. The present petition raises a challenge to the Show Cause Notice dated 31st May, 2024 which was issued by the Central Goods and Services Tax (CGST) Delhi (South) (hereinafter "the impugned SCN"). 3. The brief facts of the case are that the CGST Department had conducted a scrutiny of the returns filed by the Petitioner and upon finding alleged discrepancies, the impugned SCN has been issued in respect of Financial Year 2019-20 raising a demand of Rs. 11,85,45,612/- on the ground of wrongful availment of Input Tax Credit. It is submitted that though the impugned SCN is dated 31st May, 2024 the same was issued only on 12th August, 2024. 4. The short point raised by the Petitioner is ....

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....and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020 published in the Gazette of India. Extraordinary, Part II. Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II. Section 3, Sub-section (I), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section....

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.... Department as recorded in instructions dated 2nd August, 2024 issued by the Central Board of Indirect Taxes. Accordingly, the same was issued on 12th August, 2024. 8. Further, during the course of pleadings the Department has placed on record additional documents to support the contention that the impugned SCN was dispatched to the Petitioner on 3rd June, 2024. However, to counter the same, the ld. Counsel for Petitioner submits that the same was dispatched to the wrong address of the Petitioner at Vasant Kunj, where the address had been updated by the concerned officer prior to the dispatch itself on 15th May, 2024. 9. Heard, ld. Counsels for the parties. Sections 73(2) and Section 73(10) of the CGST Act were interpreted by this Cou....

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....rence in the language of the two sub-sections discussed herein above. Section 73(10) of the CGST Act prescribes an outer limit for passing of an adjudication order under the Act. 23. On the other hand, Section 73(2) of the CGST Act provides that at least three months prior to the outer limit of 3 years for passing an order under Section 73(10) of the CGST Act, a notice is to be served. 24. While the purpose behind Section 73(10) of the CGST Act is to fix the date by which an adjudication order has to be issued, the purpose of Section 73(2) of the CGST Act is to ensure that at least three months is available to the taxable person for filing a reply to the show cause notice issued to them and for being heard in a proper mann....