Three-Month Gap Between GST SCN and Order Mandatory: Bombay HC

A. M. Marketplaces Pvt. Ltd. Vs Union of India (Bombay High Court) Time gap of 3 months mandated between SCN issuance and Order under Section 73 CGST Act: Bombay High Court (Nagpur Bench) The Bombay High Court (Nagpur Bench) held that a mandatory minimum gap of three months must be maintained between issuance of a show cause notice under Section 73(2) and passing of an order under Section 73(10) of the CGST Act. In this case, the notice was issued on November 18, 2024 and the final order was passed on January 31, 2025, leaving a gap of about two months and 13 days. The Court ruled that this sh...