ADJUDICATION OF SHOW CAUSE NOTICE

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..... shall determine the tax payable after considering all submissions made by the noticee and pass suitable Adjudication Order, as prescribed under Section 73(9) or Section 74(9) of the CGST Act, 2017. 13.2. The show cause notice pertaining to demand of tax or wrongly availed or utilized input tax credit issued under Section 73 of the CGST Act, 2017, shall be adjudicated within three years from the d .....

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..... tatement or fraud, etc. the case shall be adjudicated within the period of five years from the date when the erroneous refund was credited in the account of the taxpayer. (Refer Section 74(10) of the CGST Act, 2017). 13.4. The show cause notice issued under Section 76 of the CGST Act, 2017, shall be adjudicated within one year from the date of issue of the show cause notice. (Refer Section 76(6) .....

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