https://www.taxtmi.com/caselaws?id=766333 Interference with a Section 74 show cause notice was declined because the challenge to alleged premature haste and denial of cross-examination was considered speculative at that stage, particularly for the earliest year where limitation was close to expiry. However, where the notice covered multiple financial years, the court directed separate adjudication orders for the later years and required a reasonable opportunity of hearing before the competent authority. The court also noted that any legally required cross-examination could be raised at the appropriate stage in the proceedings. en-us Tue, 28 Jan 2025 00:00:00 +0530 Wed, 21 Jan 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766333 Interference with a Section 74 show cause notice was declined because the challenge to alleged premature haste and denial of cross-examination was considered speculative at that stage, particularly for the earliest year where limitation was close to expiry. However, where the notice covered multiple financial years, the court directed separate adjudication orders for the later years and required a reasonable opportunity of hearing before the competent authority. The court also noted that any legally required cross-examination could be raised at the appropriate stage in the proceedings. Case-Laws GST Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766333