Green & Green Private Limited has been issued a show cause notice (SCN) on 15th March, 2019 under section 73(1) of the CGST Act, 2017 on account of short payment of tax for the month of April, 2018. Green & Green

The show cause notice (SCN) under section 73(1) of the CGST Act, 2017 shall be issued at least 3 months prior to the time limit specified for issuance of order under section 73(10) and adjudication order under section 73(10) has to be issued within 3 years from the due date for furnishing of annual return for the financial year to which the short-paid/not paid tax relates to. Thus, SCN under section 73(1) of the CGST Act, 2017 can be issued within 2 years and 9 months from the due date for furnishing of annual return for the financial year to which the short-paid / not paid tax relates to. The SCN has been issued for the period April, 2018 which falls in the financial year 2018-19. Due date for furnishing annual return for the FY 2018-19 is 31.12.2019 and 3 year's period from the due date of filing annual return lapses on 31.12.2022. Thus, SCN under section 73(1) ought to have been issued latest by 30.09.2022, which in the given case, the notice has been issued on 15.03.2019, and therefore the same is in time. The contention of Green & Green Private Limited that the SCN is time barred is wrong .