A. M. Marketplaces Pvt. Ltd. Vs Union of India
Date: January 16, 2026
Subject Matter
Three-Month Gap Between SCN and Final Order Under Section 73(2) and 73(10) of CGST Act is Mandatory.
Summary
The petition is partly allowed , with the impugned show cause notice dated 15-5-2024 and the final order dated 9-7-2024 being quashed and set aside . The Court ruled that it is mandatory to maintain a three-month time gap between the issuance of a no…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT For the time being, learned counsel for the petitioner is not pressing for orders on prayer clauses (c) and (d) of the petition. 2. On 9-1-2025, following order was passed. “ Learned counsel for the petitioner submits that affidavit of service is filed. The Registry has not recorded its satisfaction as regards service to respondents. A vague rep…