Case Law Details
I And S Communique Pvt Ltd Vs Commissioner of CGST (Delhi High Court)
Introduction: In the case of I And S Communique Pvt Ltd versus Commissioner of CGST, the Delhi High Court addressed the issue of a show cause notice (SCN) issued beyond the period of limitation prescribed under Section 73 of the Finance Act, 1994. The court’s decision to allow withdrawal of the petition has significant implications for the petitioner’s ability to respond to the notice and invoke relevant legal remedies.
Detailed Analysis:
1. Petitioner’s Contention: The petitioner challenged a show cause notice dated April 2021, arguing that it was issued beyond the period of limitation specified under Section 73 of the Finance Act, 1994.
2. Preliminary Objection: The respondents raised a preliminary objection regarding the maintainability of the petition, asserting that the show cause notice was issued under the proviso to Section 73(1), allowing for the application of an extended period of limitation. The respondents suggested that the petitioner should have raised this plea before the Adjudicating Authority.
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