CASE LAWS
|
Authority |
One liner |
|
2026(01)LCX0035 Bombay High Court A M Marketplaces Private Limited |
|
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2025(10)LCX0193 Delhi High Court C H Robinson Worldwide Freight India Private Limited |
Section 73(2) mandates a full three-month pre-order window—SCN beyond 31-05-2024 for FY 2019-20 is time-barred. |
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2025(02)LCX0067 Andhra Pradesh High Court Cotton Corporation of India |
Time permit set out u/s 73(2) of GST Act is mandatory and any violation of that time period cannot be condoned, and would render the SCN otiose. |