The Bombay High Court ruled that a minimum three‑month gap must exist between a Section 73(2) show‑cause notice and the final order under Section 73(10) in GST proceedings. Orders passed earlier, such as the two‑and‑a‑half‑month order in the A.M. Marketplaces case, were quashed. The decision underscores procedural fairness and the need for adequate time for taxpayers to respond.
A minimum gap of three months must exist between the issuance of a show cause notice under Section 73(2) and the passing of the final order under Section 73(10).
The court quashed both the notice and the final order.
It allows taxpayers to understand the basis of the demand, consider voluntary payment within 30 days, prepare replies, seek adjournments, and participate in hearings.
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A2Z Taxcorp · 3 days ago
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