SCN u/s 75(10) of CGST Act issued after 30 days period is without Jurisdiction: Gujarat HC rules in favour of IndusInd Bank

The Gujarat High Court has ruled in favor of IndusInd Bank, stating that a Show Cause Notice (SCN) issued under Section 75(10) of the CGST Act after the prescribed 30-day period is without jurisdiction. This decision is critical for taxpayers, emphasizing the strict adherence to statutory timelines for issuing SCNs. Section 75(10) typically relates to the period for issuing notices for tax demands. The court's ruling means that if the tax authorities fail to issue the SCN within the stipulated timeframe, the subsequent proceedings are invalid. This reinforces procedural fairness and accountability in tax administration.