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<h1>Central Board Urges Timely Show Cause Notices for GST Evasion Under CGST Act Sections 73 and 74.</h1> The circular from the Central Board of Indirect Taxes and Customs emphasizes the timely issuance of Show Cause Notices (SCNs) in cases of GST evasion and fraudulent Input Tax Credit (ITC) availment. It highlights the need for adherence to the timelines specified under Sections 73 and 74 of the CGST Act, 2017, to avoid delays in adjudication. The Board instructs relevant authorities to review pending investigations and ensure SCNs are issued well before deadlines, with an action plan to prevent cases from exceeding a one-year investigation period. Timely adjudication following SCN issuance is also stressed.