Sheetal Dilip Jain Vs State of Maharashtra
Date: September 20, 2022
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): K.R. SHRIRAM & A.S. DOCTOR
Subject Matter
Show-cause notice should provide a minimum of 30 days to file a reply
Summary
Sections 73(8) of MGST Act in terms permits a person chargeable with tax under sub­section (1) or sub-section (3) a period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under Section 50.…
1. One of the primary grievance raised in the Petition, in which an order dated 10 th March 2022 is impugned, is that when a notice under Section 73 of the Maharashtra Goods and Services Tax Act, 2017 is issued, minimum 15 days time to reply should be given. 2. Chavan, in fairness, states that the period of 7 days given in the notice dated 2 nd March 2022 to respond by 9 th March 2022,…