Due diligence for notices under Section 73/74 required; ensure timely adjudication while protecting natural justice. Issuance of Show Cause Notices under Section 73/74 must follow thorough examination of documents and taxpayer responses, with opportunities to be heard; district and zonal heads must monitor investigations and audits before issuing demands. Proper officers are required to complete adjudication within the statutory timelines under Section 73(10), and supervisory officers must ensure timely, high-quality adjudication that respects natural justice and can withstand judicial review.