Case Law Details
Case Name : Indusind Bank Limited Vs State of Gujarat & Ors (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Indusind Bank Limited Vs State of Gujarat & Ors (Gujarat High Court)
The Gujarat High Court is currently considering a petition filed by Indusind Bank Limited, challenging the validity of a Show Cause Notice (SCN) issued by tax authorities under Section 75(10) of the Central Goods and Services Tax (CGST) Act, 2017. The bank argues that the notice was issued beyond the statutory period, rendering it without jurisdiction.
During the hearing, Mr. Prasad Paranjape, representing Indusind Bank, contended that the SCN, dated November 30, 2024, for the assessment period 2020-21, exceeded the legal...
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a ratio emerging out of the two judgements i.e. Cotton Corporation & Shri Durga is that there has to be a mandatory gap of three months between issue of SCN & passing of Adjudication Order …. is that right … ?
GST: Section 73(2) and 73(10) of CGST Act conjointly permit Department to issue SCN upto three months prior to passing of assessment order; where assessment order was passed on 28.02.2025, SCN could have been issued upto 28.11.2024 and SCN being issued on 30.11.2024, assessment order could not sustain judicial scrutiny
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[2025] 173 taxmann.com 811 (Telangana) image
HIGH COURT OF TELANGANA
Sri Durga Bhavani Enterprises
v.
Assistant Commissioner State Tax*