https://www.taxtmi.com/forum/issue?id=121099 Limitation for issuing a show cause notice under Section 74 for FY 2020-21 is examined by reference to the annual return due date and the order deadline under Section 74(10). Where the order deadline is 28 February 2027, Section 74(2) requires notice issuance at least six months earlier, namely by 28 August 2026. A notice issued on 31 August 2026 raises a prima facie limitation objection. en-us Thu, 03 Sep 2026 10:00:13 +0530 Thu, 03 Sep 2026 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121099 Limitation for issuing a show cause notice under Section 74 for FY 2020-21 is examined by reference to the annual return due date and the order deadline under Section 74(10). Where the order deadline is 28 February 2027, Section 74(2) requires notice issuance at least six months earlier, namely by 28 August 2026. A notice issued on 31 August 2026 raises a prima facie limitation objection. Discussion-Forum GST Thu, 03 Sep 2026 10:00:13 +0530 https://www.taxtmi.com/forum/issue?id=121099