GST: 30 days notice should be granted to file reply of SCN under Section 73

Sheetal Dilip Jain Vs State of Maharashtra & Ors. (Bombay High Court) Bombay High Court  held that minimum 30 days time should be granted to file reply in all cases of issuance of SCN under Section 73 of the Maharashtra Goods and Services Tax Act, 2017. It will equally apply to Section 73 and 74 of the Central Goods and Services Tax Act, 2017. HC held that Sections 73(8) of MGST Act in terms permits a person chargeable with tax under sub­section (1) or sub-section (3) a period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under ...