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SHEETAL DILIP JAIN vs. THE STATE OF MAHARASHTRA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
A.S. DOCTOR
Pet. Counsel
Rahul C. Thakar
C. B. Thakar
Res. Counsel
Jyoti Chavan
Himanshu Takke

Petitioner / Applicant

SHEETAL DILIP JAIN
Respondent THE STATE OF MAHARASHTRA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 20, 2022
Order No.

WRIT PETITION (L) NO.17591 OF 2022

Citation

2022(9) TAXREPLY 6417
Original Order
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ORDER

1. One of the primary grievance raised in the Petition, in which an order dated 10th March 2022 is impugned, is that when a notice under Section 73 of the Maharashtra Goods and Services Tax Act, 2017 is issued, minimum 15 days time to reply should be given. 2. Ms. Chavan, in fairness, states that the period of 7 days given in the notice dated 2nd March 2022 to respond by 9th March 2022, issued to Petitioner is contrary to what the MGST Rules, 2017 prescribes. According to Ms. Chavan, minimum 15 days should have been given. Mr. Thakar states that no time is prescribed, but since under Sections 73(8) of MGST Act, a period of 30 days of issue of show-cause notice is given to a person chargeable with tax under sub-section (1) or sub-section (3) of Section 73 to pay the amount, the show-cause notice should provide minimum 30 days to file a reply. 3. We are in agreement with Mr. Thakar because Sections 73(8) of MGST Act in terms permits a person chargeable with tax under subsectio....

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