https://www.taxtmi.com/caselaws?id=794865 Section 74(2) timing under GST is described as not creating automatic invalidity merely because a show cause notice was not issued six months before the limitation date for the final order. The text states that a prejudice-based approach applies: where the taxpayer received repeated opportunities to respond and attend personal hearing, and the adjudication order was passed within limitation, absence of demonstrated prejudice defeats the challenge. It further states that where the Supreme Court has already directed the taxpayer to the statutory appeal under Section 107 with liberty to raise all permissible contentions, a writ petition against the assessment order should not be entertained, leaving the appellate remedy as the proper course. en-us Thu, 25 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794865 Section 74(2) timing under GST is described as not creating automatic invalidity merely because a show cause notice was not issued six months before the limitation date for the final order. The text states that a prejudice-based approach applies: where the taxpayer received repeated opportunities to respond and attend personal hearing, and the adjudication order was passed within limitation, absence of demonstrated prejudice defeats the challenge. It further states that where the Supreme Court has already directed the taxpayer to the statutory appeal under Section 107 with liberty to raise all permissible contentions, a writ petition against the assessment order should not be entertained, leaving the appellate remedy as the proper course. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794865