HomeGSTGST SCN Limitation | Calculation of ‘At Least 3 Months’ U/s 73...

GST SCN Limitation | Calculation of ‘At Least 3 Months’ U/s 73 Means 3 Calendar Months, Not 90 Days: Gauhati High Court

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Gauhati High Court has held that the phrase “at least 3 months” under Section 73(2) of the CGST/AGST Act refers to 3 calendar months and not 90 days. Upholding a show cause notice (SCN) issued on 29 November 2024, the Court dismissed a writ petition challenging the notice as time-barred. The bench of Justice…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Nikhil Bhandari
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 4.5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.

Latest articles

CESTAT Grants Reverse Charge Benefit to Works Contractor, Cuts Service Tax Liability While Upholding Extended Limitation

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Limitation Can’t Run Without Valid Service of Order: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

CESTAT Rejects Excise Dept’s Bid to Reclassify Nicotine Sulphate as Tobacco Product

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

GST Assessment And Recovery Against IRFC Quashed For Ignoring Reverse Charge ITC Rules: Madras High Court

The Madras High Court has set aside a GST assessment order and the consequential...

More like this

CESTAT Grants Reverse Charge Benefit to Works Contractor, Cuts Service Tax Liability While Upholding Extended Limitation

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Limitation Can’t Run Without Valid Service of Order: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

CESTAT Rejects Excise Dept’s Bid to Reclassify Nicotine Sulphate as Tobacco Product

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...