AdvertisementGenpact India Pvt. Ltd. Vs Principal Commissioner of GST and CX (Punjab and Haryana High Court) The Punjab and Haryana High Court considered a writ petition seeking issuance of a writ of certiorari to quash Demand-cum-Show Cause Notice No. 47/GST/GGM/2020-21 dated 30.03.2021 issued by the Principal Commissioner of GST & Central Excise, Gurugram under Section 73 of the Finance Act, 1994 read with Section 174 of the Central Goods and Services Tax Act, 2017. The impugned notice required the petitioner to explain why the extended period of limitation under the proviso to Section 73(1) of the F...