Time-bound issuance of show-cause notices required to protect limitation periods and ensure timely adjudication in GST investigations. 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.
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.
Time-bound issuance of show-cause notices required to protect limitation periods and ensure timely adjudication in GST investigations.
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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