The Bombay High Court has held that Section 73(8) of the Maharashtra Goods and Service Tax Act (MGST Act) permits a person chargeable with tax for a period of 30 days from the issuance of the show-cause notice to make payment of such tax along with interest payable. If he does not wish t make payment, then within the 30 day period he could file a reply to the show cause notice.
The division bench of Justice K.R. Shriram and Justice A.S. Doctor has observed that to file a reply to the show-cause notice, the statutory period cannot be arbitrarily reduced to 7 days by the assessing officer.
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