Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order

Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication orderCase-LawsGSTHigh Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the ad

Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
Case-Laws
GST
High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obta

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