{"id":2718,"date":"2025-10-01T12:56:22","date_gmt":"2025-10-01T12:56:22","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2718"},"modified":"2025-10-01T12:56:23","modified_gmt":"2025-10-01T12:56:23","slug":"gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/","title":{"rendered":"GST, HC Delhi Judgement Dated 29\/07\/2025 – SCN Limitation under Section 73 GST is 3 Months, Not 90 Days\u00a0"},"content":{"rendered":"\n

Case of Tata Play Limited vs Sales Tax Officer,\u00a0\u00a0HC Delhi Judgement Dated 29th<\/sup>\u00a0July 2025.<\/em>\u00a0High Court has ruled on the interpretation of the limitation period for issuing a Show Cause Notice (SCN) under Section 73 of the CGST Act. The court held that Limitation Period for issuance of SCN be interpreted as \u20183 Calendar Months\u2019 and not as 90 days.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 29\/07\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Tata Play Limited vs Sales Tax Officer,\u00a0\u00a0HC Delhi Judgement Dated 29th\u00a0July 2025.\u00a0High Court has ruled on the interpretation […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-2718","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, HC Delhi Judgement Dated 29\/07\/2025 - SCN Limitation under Section 73 GST is 3 Months, Not 90 Days\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC Delhi Judgement Dated 29\/07\/2025 - SCN Limitation under Section 73 GST is 3 Months, Not 90 Days\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Tata Play Limited vs Sales Tax Officer,\u00a0\u00a0HC Delhi Judgement Dated 29th\u00a0July 2025.\u00a0High Court has ruled on the interpretation […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-01T12:56:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-01T12:56:23+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, HC Delhi Judgement Dated 29\/07\/2025 – SCN Limitation under Section 73 GST is 3 Months, Not 90 Days\u00a0\",\"datePublished\":\"2025-10-01T12:56:22+00:00\",\"dateModified\":\"2025-10-01T12:56:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\"},\"wordCount\":78,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"GST\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/01\/gst-hc-delhi-judgement-dated-29-07-2025-scn-limitation-under-section-73-gst-is-3-months-not-90-days\/\",\"name\":\"GST, HC Delhi Judgement Dated 29\/07\/2025 - 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