2026-VIL-54-BOM
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SGST High Court Cases

GST – Mandatory time gap between issue of notice under Section 73(2) and passing of order under Section 73(10) - Whether the time gap of three months between the issuance of notice under Section 73(2) and the passing of the order under Section 73(10) of the CGST Act is mandatory – HELD - The time gap of three months between the issuance of notice under Section 73(2) and the passing of the order under Section 73(10) of the CGST Act is mandatory. The purpose of the three-month time gap is to ensure that the assessee gets a meaningful opportunity to file a reply, make submissions, and obtain adjournments for personal hearing. The three month time gap is necessary to fulfill the requirements of Sections 73(3) and 73(5) of the CGST Act, which provide for the service of a statement upon the noticee with details of the demand proposed to be raised and the option for the assessee to pay the tax through self-assessment. This time gap is essential to protect the assessee's right to be heard and to obtain at least three adjournments for personal hearing, which would be rendered otiose if the assessment is to be done within a time lesser than three months - In the present case, the SCN has been issued on 27-12-2023 and final order has been passed on 22-3-2024. Thus, there was time gap of about two months 24 days. The order impugned is unsustainable and set aside - The matter was remanded back to the respondents for fresh consideration in accordance with the law and the observations made by the Court - The petition is partly allowed
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