https://www.taxtmi.com/article/detailed?id=17098 The six-month notice interval under Section 74(2) of the CGST Act is under examination as a potentially mandatory jurisdictional limitation or a directory procedural timeline. The provision requires a show cause notice to be issued at least six months before the outer deadline for an adjudication order under Section 74(10). The competing views turn on whether statutory silence on the consequence of breach permits non-compliance, or whether the interval protects natural justice by ensuring meaningful time for reply and hearing. The issue remains unsettled, with interim protection operating in the reported proceedings. en-us Tue, 04 Aug 2026 08:40:39 +0530 Tue, 04 Aug 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17098 The six-month notice interval under Section 74(2) of the CGST Act is under examination as a potentially mandatory jurisdictional limitation or a directory procedural timeline. The provision requires a show cause notice to be issued at least six months before the outer deadline for an adjudication order under Section 74(10). The competing views turn on whether statutory silence on the consequence of breach permits non-compliance, or whether the interval protects natural justice by ensuring meaningful time for reply and hearing. The issue remains unsettled, with interim protection operating in the reported proceedings. Articles Goods and Services Tax - GST Tue, 04 Aug 2026 08:40:39 +0530 https://www.taxtmi.com/article/detailed?id=17098