Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.....