Limitation Under GST Is Mandatory: HC Quashes Order for Delay in SCN Issuance

Durga Bhavani Enterprises Vs Assistant Commissioner (State Tax) (Telangana High Court) In a recent judgment, the Telangana High Court nullified an assessment order against Durga Bhavani Enterprises, citing a violation of the statutory limitation period for issuing show cause notices under the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner, Durga Bhavani Enterprises, challenged a show cause notice issued on November 30, 2024, and a subsequent assessment order passed on February 28, 2025, pertaining to the tax period 2020-2021. The petitioner’s counsel argued that a co...