Issuance of fresh SCN for FY 2017-18 under Section 73 – has the time limit extended?
Whether limitation period for issuing show cause notice under Section 73 for FY 2017-18 has really been extended? The Government has issued a Notification No. 09/2023 issued in March 2023 in exercise of its powers under Section 168A of the CGST Act through which limitation for passing an order under Section 73 for the year 2017-18 has been extended till 31 st December 2023. Department is of the view that as the Order can be passed till 31 st December 2023, they are empowered to issue a SCN under Section 73 on or before 30 th September 2023. Notification No. 09/2023 is modifying three previous Notifications (i) Notification No. 35/2020, (ii) Notification No. 14/2021 and (iii) Notification No. 13/2022. All these three Notification have been issued under Section 168A. Therefore, it is important to understand the background of Section 168A. This is a provision which was enacted first as an Ordinance on 31 st March 2020 [i.e. at the time of first lockdown] to empower the Gover...