High Court, Bombay Anil L Pansare, Justice & Nivedita P Mehta, Justice A. M. MARKETPLACE PVT. LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Anil L Pansare, Justice & Nivedita P Mehta, Justice
A. M. MARKETPLACE PVT. LTD.
v.
THE UNION OF INDIA & ORS.
WRIT PETITION No. 7941 of 2025 dated 17.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73
Decision : In favour of assessee
Whether time gap of three months should be maintained between issuance of notice SCN under Section 73(2) and order under Section 73(10)? – Time gap only 1 month 24 days – Petitioner relied on C.H. Robinson Worldwide and Cotton Corporation of India holding 3-month gap mandatory for meaningful hearing, self-assessment under Section 73(5), personal hearing under Section 75(2) and adjournments – Held: Writ petition disposed – SCN and order quashed – 3-month gap between Section 73(2) SCN & 73(10) order mandatory irrespective of outer limit – Matter remanded for fresh consideration – Petitioner to appear on 23.01.2026 – Bank lien to be removed if no impediment.
Represented By:
Counsel for the Petitioner: Anurag Soan with Onkar Bhope, Advocates
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