GST SCN for 2018-19

Your SCN for FY 2018-19 was issued on June 26, 2025.

1. If the SCN is issued under Section 73 (without allegations of fraud/suppression):

   • The time limit for issuing an SCN for FY 2018-19 under Section 73 expired on January 31, 2024.

   • Therefore, if your SCN is under Section 73, it is time-barred and thus, arguably, not a valid notice.

      

2. If the SCN is issued under Section 74 (with allegations of fraud/suppression):

   • The time limit for issuing an SCN for FY 2018-19 under Section 74 is June 30, 2025.

   • Since your SCN was issued on June 26, 2025, it falls within the time limit prescribed under Section 74.

3.  The department cannot simply invoke Section 74 without concrete proof of these elements. A mere excess ITC claim, without deliberate intent to evade tax, should typically fall under Section 73.

IF the timelines under Section 73 are missed they have been issuing SCNs by invoking section 74 for the benefit of extended timeline. So if this is the case fight accordingly.