GST Law Does Not Mandate Three-Month Gap Between Notice And Adjudication Order: Madras High Court

The Madras High Court on 17 July held that GST law does not require a mandatory three-month gap between issuance of a show cause notice and passing of an adjudication order, clarifying that the three-month requirement only applies to the period between issuance of the notice and expiry of the statutory limitation period for passing the order.  Justice Senthilkumar Ramamoorthy partly allowed w…