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Informative

GST: Timeline for Issuing SCN u/s 73(2) is Mandatory, says Andhra Pradesh HC

Update / Judgement Date

11 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Andhra Pradesh High Court ruled that the GST timeline for issuing a show-cause notice under Section 73(2) is mandatory. The court emphasized the need for strict adherence to timelines. This decision protects taxpayers from delayed notices. The ruling clarifies the requirements for GST notices. This is regarding GST law.