Under the CGST Act, do the three years in Section 73(10) run to the notice or the order?

To the order. The limitation under Section 73(10) is to issue the order under Section 73(9) and not to issue a notice; sub-section (2) of Section 73 provides for a notice at least three months before the time limit under Section 73(10). The argument that proceedings were initiated prior to the expiry of limitation under Section 73 is therefore fallacious.

Central Goods and Services Tax Act, 2017 — s.73 — s.74 — Show Cause Notice — Extended period of limitation — Suppression of facts — Foundational facts — Protective demand — Central Goods and Services Tax Act, 2017 — s.74 — Extended period — Foundational facts in the notice — Held: The foundational facts which led to the inference arrived at of fraud/willful misrepresentation/suppression should be evident from the notice itself; the mere employment of such words will not indicate an application of mind. (¶14) Central Goods and Services Tax Act, 2017 — s.73 — s.74 — Satisfaction of the Assessing Officer — Held further: Proceedings under Section 73/74 can be initiated only on the satisfaction of the Assessing Officer; even if observations are made on audit, the Assessing Officer should enter his satisfaction before a notice is issued. (¶11, 13) Central Goods and Services Tax Act, 2017 — s.73(2) — s.73(10) — Limitation runs to the order — Held further: The limitation under Section 73(10) is to issue the order under Section 73(9) and not to issue a notice, sub-section (2) of Section 73 providing for a notice at least three months before that time limit. (¶12) Central Goods and Services Tax Act, 2017 — Protective demand — Not statutorily permitted — Held further: A fresh notice reviving an earlier notice and proposing a protective demand cannot be sustained, there being no such measure of protective assessment statutorily permitted under the GST Act. Appeal allowed with liberty. (¶10, 15)

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