https://www.taxtmi.com/article/detailed?id=16162 A minimum three-month interval is required between issuance of a show cause notice under Section 73(2) and the outer time limit for passing an order under Section 73(10) of the Central Goods and Services Tax Act, 2017. The gap is intended to give the noticee adequate time to file a reply, seek personal hearing, and use the statutory payment and response mechanisms. The requirement is treated as mandatory because a shorter period would undermine natural justice and the effectiveness of the assessment procedure. en-us Wed, 08 Apr 2026 08:59:14 +0530 Wed, 08 Apr 2026 08:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16162 A minimum three-month interval is required between issuance of a show cause notice under Section 73(2) and the outer time limit for passing an order under Section 73(10) of the Central Goods and Services Tax Act, 2017. The gap is intended to give the noticee adequate time to file a reply, seek personal hearing, and use the statutory payment and response mechanisms. The requirement is treated as mandatory because a shorter period would undermine natural justice and the effectiveness of the assessment procedure. Articles Goods and Services Tax - GST Wed, 08 Apr 2026 08:59:14 +0530 https://www.taxtmi.com/article/detailed?id=16162