SCN Limitation under Section 73 GST is 3 Months, Not 90 Days: Delhi HC

Tata Play Ltd Vs Sales Tax Officer (Delhi High Court) Limitation Period for issuance of SCN under Section 73 of the CGST Act to be interpreted as  ‘3 Calendar Months’ and not as 90 days The Delhi High Court, in the case of Tata Play Ltd. vs. Sales Tax Officer, has ruled on the interpretation of the limitation period for issuing a Show Cause Notice (SCN) under Section 73 of the CGST Act. The case involved Tata Play Limited, which challenged an SCN and a subsequent demand order from the tax authorities, arguing that the notice was issued beyond the statutory time limit and that they were no...