% 20.02.2026
1. The respondent, Ministry of Finance, issued a notification dated 28th
December, 2023, in the exercise of powers conferred under Section 168A of
the CGST Act, notifying the date for the financial year 2018-2019 upto 30th
April 2024.
2. In the aforesaid background, the Show Cause Notice (‘SCN’) issued
to the petitioner on 11th December, 2023, was adjudicated, and it is the
contention of the respondent that the order was uploaded a day before i.e. on
29th April 2024.
