In the case of TVL SPS Petro Chem vs Assistant Commissioner,

The issue before the Madras High Court was whether a Show Cause Notice (SCN) issued beyond the 3–year time limit is valid.

The Court held that the demand was barred by limitation under Section 73(10) of the Central Goods and Services Tax Act, 2017.

Therefore, taxpayers should always verify the date of cause of action and the date of the SCN to determine whether the notice has been

issued within the prescribed time limit.