GST Demand Order Quashed as passed within within three months of Section 73 SCN

A. M. Marketplaces Pvt. Ltd. Vs Union of India (Bombay High Court)

The petition before the Bombay High Court raised a legal issue concerning the interpretation of Sections 73(2) and 73(10) of the Central Goods and Services Tax Act, 2017 (CGST Act), specifically whether a mandatory time gap of three months must be maintained between the issuance of a show cause notice and the passing of the final adjudication order.

At the outset, the Court noted that the petitioner was not pressing certain reliefs. Reference was made to an earlier procedural order dated 9 Ja

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