Notice Issued Beyond Section 73(2) Time Limit is Invalid: Andhra Pradesh HC

Cotton Corporation of India Vs Assistant Commissioner (ST) (Audit) (FAC) (Andhra Pradesh High Court) Notice issued beyond time limit set out u/s. 73(2) of CGST Act is bad-in-law: Andhra Pradesh High Court Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] is mandatory and any violation of that time period renders show cause notice bad-in-law. Facts- The petitioner is registered under the APGST Act, 2017. It received a show cause notice, dated 30.11.2024, in relation to the assessment year 2020- 2021, calling upon th...