https://www.taxtmi.com/caselaws?id=785698 The note addresses the mandatory three-month interval required between issuance of a show cause notice and passing of an adjudication order under Section 73 of the CGST Act, reasoning that the period secures principles of natural justice by enabling service of the statement of proposed demand, effective exercise of the option to self-assess, and meaningful personal hearing including obtaining adjournments; shortening the interval would vitiate those protections. Applying those principles, an adjudication order rendered within about one month and 24 days of the notice was held unsustainable and was quashed along with the notice. 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 The note addresses the mandatory three-month interval required between issuance of a show cause notice and passing of an adjudication order under Section 73 of the CGST Act, reasoning that the period secures principles of natural justice by enabling service of the statement of proposed demand, effective exercise of the option to self-assess, and meaningful personal hearing including obtaining adjournments; shortening the interval would vitiate those protections. Applying those principles, an adjudication order rendered within about one month and 24 days of the notice was held unsustainable and was quashed along with the notice. Case-Laws GST Sat, 17 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785698