Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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 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 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

Scotch Whisky Duty Dispute: Companies Seek 75% Import Duty as India Examines Bulk Whisky Imports

India’s reduced tariff on Scotch whisky under the India–UK trade agreement has triggered a...

Trump Signs Executive Order to Reduce Mortgage Costs, Expand Housing Affordability in US

US President Donald Trump has signed an executive order directing federal agencies to take...

China Tightens Tax Enforcement on Offshore Trusts, Wealthy Individuals Face Scrutiny Over Overseas Assets

China is stepping up tax enforcement against wealthy individuals holding assets overseas, including investments...

Delhi High Court Rejects AISA President Neha Bora’s Plea Against Peace Bond Notice Over CEC Protest

The Delhi High Court has dismissed a petition filed by All India Students’ Association...

More like this

Scotch Whisky Duty Dispute: Companies Seek 75% Import Duty as India Examines Bulk Whisky Imports

India’s reduced tariff on Scotch whisky under the India–UK trade agreement has triggered a...

Trump Signs Executive Order to Reduce Mortgage Costs, Expand Housing Affordability in US

US President Donald Trump has signed an executive order directing federal agencies to take...

China Tightens Tax Enforcement on Offshore Trusts, Wealthy Individuals Face Scrutiny Over Overseas Assets

China is stepping up tax enforcement against wealthy individuals holding assets overseas, including investments...