https://www.taxtmi.com/article/detailed?id=17089 Section 73(2) requires a GST show cause notice to be issued at least three months before the Section 73(10) deadline for passing an order; it does not impose a compulsory three-month gap between notice and order. Adjudication must nevertheless provide a meaningful opportunity to respond, supported by natural justice. The same supplies for the same tax period must be treated consistently as either exempt or taxable, since contradictory treatment affects the basis of liability and input tax credit consequences. en-us Mon, 03 Aug 2026 08:21:58 +0530 Mon, 03 Aug 2026 08:21:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17089 Section 73(2) requires a GST show cause notice to be issued at least three months before the Section 73(10) deadline for passing an order; it does not impose a compulsory three-month gap between notice and order. Adjudication must nevertheless provide a meaningful opportunity to respond, supported by natural justice. The same supplies for the same tax period must be treated consistently as either exempt or taxable, since contradictory treatment affects the basis of liability and input tax credit consequences. Articles Goods and Services Tax - GST Mon, 03 Aug 2026 08:21:58 +0530 https://www.taxtmi.com/article/detailed?id=17089