Time bound issuance of show cause notices required to protect statutory limitation periods and ensure timely GST adjudication. The circular directs time bound issuance of show cause notices and strict supervisory monitoring to protect limitation periods under Section 73 and Section 74 of the CGST/UPSGST Act, 2017. It notes few SCNs were issued in detected GST evasion and fraudulent ITC cases for relevant financial years, observes that annual return filing deadlines have elapsed thereby starting statutory limitation clocks, and requires officers to complete investigations promptly, issue SCNs well before limitation cutoffs, prepare action plans to avoid investigations lingering beyond one year, and ensure timely adjudication.
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 statutory limitation periods and ensure timely GST adjudication.
The circular directs time bound issuance of show cause notices and strict supervisory monitoring to protect limitation periods under Section 73 and Section 74 of the CGST/UPSGST Act, 2017. It notes few SCNs were issued in detected GST evasion and fraudulent ITC cases for relevant financial years, observes that annual return filing deadlines have elapsed thereby starting statutory limitation clocks, and requires officers to complete investigations promptly, issue SCNs well before limitation cutoffs, prepare action plans to avoid investigations lingering beyond one year, and ensure timely adjudication.
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