GST Notice Sent to Old Email Invalidates SCN: Time-Barred SCN Quashed by Bombay HC

Octantis Services Pvt Ltd Vs Union of India & Anr (Bombay High Court) The Bombay High Court, in the case of Octantis Services Pvt Ltd Vs Union of India & Anr, granted an ad-interim stay on an impugned order dated February 27, 2025, issued by the Respondent No. 2. The petitioner challenged the order primarily on the grounds that the underlying Show Cause Notice (SCN) was served beyond the time prescribed under Section 73(2) read with Section 73(10) of the Central Goods and Services Tax Act, 2017 (CGST Act), and that the impugned order failed to consider the petitioner’s specific s...