GST DAILY – 448 : SCN quashed as it was issued after the extended due date per Section 73(2) of CGST Act: HC

THE HON’BLE ANDHRA PRADESH  HIGH COURT IN THE CASE OF Cotton Corporation of India V/s Assistant Commissioner (ST) (Audit) (FAC)

, decided on 5-2-2025

👉 Issue:-

✔️ Is SCN valid if it was issued after the extended due date as mentioned in Section 73?

👉 The Hon’ble High Court Judgement:-

✔️ Time limit set out under section 73(2) of CGST Act is mandatory and any violation of that time period cannot be condoned, and would render show cause notice otiose.

Section 73 of Central Goods and Services Tax Act, 2017