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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Time-bound issuance of show-cause notices required to protect limitation periods and ensure timely adjudication in GST investigations.</h1> SCNs in GST evasion and fraudulent input tax credit matters must be issued sufficiently before statutory limitation cut-offs so orders can be completed within the three year or five year limitation periods tied to annual return filing; supervisory authorities must review pending investigations, prioritise issuance of SCNs, adopt action plans (avoiding investigations beyond one year) and ensure timely adjudication to protect limitation windows and adjudicatory quality.

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