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Goods and Service TaxArticle·5 August 2026

Madras HC says mandatory three month gap is not needed between SCN and order

By J the App

Executive Summary

The Madras High Court upheld the interpretation that Section 73(2) only requires the show cause notice to be issued at least three months before the limitation period under Section 73(10) expires. 

However, it set aside the assessment orders on account of contradictory findings and remanded the matter.

Domain | Indirect Tax | GST

Background

The petitioner challenged two assessm...

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