GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022

Pappachan Chakkiath Vs Asst. Commissioner & Ors (Kerala High Court)  GST: Show Cause Notice Can Still Be Issued U/S. 73 – No Bar Of Limitation Came Into Force For The Ay 2017-18 Under Notification No. 13/2022/05.07.2022 Link: https://hckinfo.kerala.gov.in/digicourt/orders/2023/215700008162023_3.pdf Disposing a writ petition in Pappachan Chakkiath Vs. Asst: Commissioner & Ors (WPC No. 816 of 2023/11.01.2023) the Hon’ble High Court of Kerala categorically held that proceedings U/s. 73 of the CGST/SGST Acts can be passed within an extended period up to 30.09.2023 pertaining to the pe...