Personal Hearing Required for Show Cause Notices Under CGST Act; Section 73, 74, 76 Adjudication Timelines Explained.

The Proper Officer must offer a personal hearing for adjudicating a show cause notice under the CGST Act, 2017. Tax demands or issues related to wrongly availed input tax credit under Section 73 must be resolved within three years, while those under Section 74, involving fraud or suppression, have a five-year limit. Cases under Section 76 must be adjudicated within one year from notice issuance. The adjudication order is electronically summarized in FORM GST DRC-07, detailing the tax, interest, and penalties, and serves as a recovery notice.