SCN issued beyond Period of Limitation u/s 73 of Finance Act: Delhi HC allows Withdrawal of Petition [Read Order]

The Delhi High Court allowed the withdrawal of petition as the show cause notice was issued beyond the period of limitation under Section 73 of the Finance Act.
Delhi high court - Show cause notice - SCN - Finance act - Withdrawal of petition - TAXSCAN

The Delhi High Court allowed the withdrawal of petition as the show cause notice was issued beyond the period of limitation under Section 73 of the Finance Act, 1944. The petitioner impugned the show cause notice dated 27.04.2021 and contends that the show cause notice is beyond the period of limitation prescribed under Section 73…

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