{"id":77147,"date":"2026-10-29T06:33:44","date_gmt":"2026-10-29T06:33:44","guid":{"rendered":""},"modified":"2026-10-29T06:33:44","modified_gmt":"2026-10-29T06:33:44","slug":"gst-show-cause-notice-limitation-requires-timely-portal-service-internal-generation-and-later-upload-cannot-cure-statutory-invalidity","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77147","title":{"rendered":"GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity."},"content":{"rendered":"<p>GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.<br \/>Case-Laws<br \/>GST<br \/>Section 73&#39;s three-month minimum period for issuing a GST show-cause notice before the deadline for an order is mandatory and preserves a meaningful opportunity to respond. Extension of the outer time limit for the order does not extend the deadline for issuing notice unless the statute provides otherwise. A notice created only in an internal system, awaiting GSTN confirmation and lacking a CRN, is not issued or served where it is neither integrated with the common portal nor otherwise communicated to the taxpayer. Later portal upload cannot retrospectively cure limitation; scrutiny communications and hearing opportunities cannot replace a foundational notice.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105560\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.Case-LawsGSTSection 73&#8217;s three-month minimum period for issuing a GST show-cause notice before the deadline for an or&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77147","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77147"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77147\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}