https://www.taxtmi.com/caselaws?id=785698 Section 73 of the CGST Act requires a mandatory minimum three-month interval between issuance of a show cause notice and the statutory outer limit for passing an adjudication order. This period protects the taxpayer's opportunity to respond, be heard, seek adjournment, and make self-assessment and payment within the prescribed period to avoid penalty. A notice issued less than three months before the relevant adjudication deadline fails to meet this procedural requirement, rendering the notice and resulting order unsustainable. The notice and order were quashed, with the matter remanded for fresh consideration according to law. en-us Sat, 17 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785698 Section 73 of the CGST Act requires a mandatory minimum three-month interval between issuance of a show cause notice and the statutory outer limit for passing an adjudication order. This period protects the taxpayer's opportunity to respond, be heard, seek adjournment, and make self-assessment and payment within the prescribed period to avoid penalty. A notice issued less than three months before the relevant adjudication deadline fails to meet this procedural requirement, rendering the notice and resulting order unsustainable. The notice and order were quashed, with the matter remanded for fresh consideration according to law. Case-Laws GST Sat, 17 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785698