https://www.taxtmi.com/forum/issue?id=121099 Section 74(2) requires a show-cause notice to be issued at least six months before the outer time limit for an order under Section 74(10). A notice issued within that period may be challenged for non-compliance with this statutory timing requirement. The mandatory or directory character of the requirement remains contested, and the calculation of six months may depend on whether calendar-month or date-to-date computation applies. Actual issuance, portal upload, DIN generation and communication dates require verification. en-us Thu, 03 Sep 2026 10:00:13 +0530 Mon, 07 Sep 2026 09:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121099 Section 74(2) requires a show-cause notice to be issued at least six months before the outer time limit for an order under Section 74(10). A notice issued within that period may be challenged for non-compliance with this statutory timing requirement. The mandatory or directory character of the requirement remains contested, and the calculation of six months may depend on whether calendar-month or date-to-date computation applies. Actual issuance, portal upload, DIN generation and communication dates require verification. Discussion-Forum GST Thu, 03 Sep 2026 10:00:13 +0530 https://www.taxtmi.com/forum/issue?id=121099