High Court held that a mandatory three-month gap between...

High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obtain adjournments, and therefore renders orders passed within a shorter period unsustainable. Applying that principle, the court quashed and set aside the show cause notice issued on 15-5-2024 and the adjudication order dated 9-7-2024 as the gap was under three months.