https://www.taxtmi.com/caselaws?id=796198 Section 73(2), read with the outer limitation in Section 73(10), requires issuance of a show-cause notice sufficiently before the limitation deadline; it does not impose a fixed three-month interval between notice and adjudication. Reasonable time and opportunity to respond remain necessary under natural justice. Assessment orders for the same period cannot rest on inconsistent premises that supplies were respectively exempt and taxable. Such contradiction requires fresh consideration of the supplies' tax status through consistent adjudication after reasonable opportunity, subject to the stipulated tax-remittance condition. en-us Fri, 17 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796198 Section 73(2), read with the outer limitation in Section 73(10), requires issuance of a show-cause notice sufficiently before the limitation deadline; it does not impose a fixed three-month interval between notice and adjudication. Reasonable time and opportunity to respond remain necessary under natural justice. Assessment orders for the same period cannot rest on inconsistent premises that supplies were respectively exempt and taxable. Such contradiction requires fresh consideration of the supplies' tax status through consistent adjudication after reasonable opportunity, subject to the stipulated tax-remittance condition. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796198