Section 73/74 of the CGST Act, 2017 — Demand Order- Time period for issuing SCN - The petitioner challenged an order issued under Section 73 imposing a total liability of Rs.9,70,596/- for the period 2017-18. The counsel for the petitioner submitted that the entire proceedings are without jurisdiction. the time limit for issuance of order has been extended and the time limit for issuance of a show cause notice has not been extended. The court observed that sub-section(2) of Section 73 states that the SCN be issued at least three months prior to the time limit specified in sub-section(10) for issuance of order. When the time limit for issuance order for the financial year 2017-18 has been extended upto 30.09.2023, the SCN can also be issued with reference to the date 30.09.2023. The impugned orders are not issued without jurisdiction.

Held that:- The Hon’ble High Court dismissed the petition and permitted the petitioner to file the appeal within a period of two weeks. If such appeal is filed within the aforesaid period, the same shall be treated as one filed in time and the appellate authority shall consider the appeal on merits.