The Late Notice: Time-barred GST show cause notice under section 73

What you will learn

Governing law

• Central Goods and Services Tax Act, 2017 — Assessment, demand and time limits.

Key provisions

• s.73(2): Notice at least three months before the order deadline
• s.73(10): Order within three years of the annual return due date
• s.75(4): Personal hearing where an adverse decision is contemplated

The six rooms

1. The Mystery — sort 7 statements into facts that matter and distractions, then name the legal issue.
2. The Evidence Vault — match 5 items of evidence to the facts and build a verified chronology.
3. The Statute Library — choose the governing Act from 5 and the sections that decide the case.
4. Decode the Section — sort clauses of CGST Act, 2017, ss.73(2), 73(5)–(6), 73(10) and 75(4). Section 73 applies up to FY 2023-24; s.74A applies from FY 2024-25. and apply them to the facts.
5. The Decision Chamber — pick the right next step and justify it.
6. The Final Submission — complete the evidence checklist, deadlines and open questions.