Adjudication Timelines Reaffirmed

This note by J the app analyses the Bombay High Court (Nagpur Bench) ruling in A. M. Marketplaces Pvt. Ltd. v. Union of India, which clarifies that the three-month interval between issuance of a show cause notice and passing of an order under Section 73 of the CGST Act is a mandatory procedural safeguard, not a mere limitation formality. The judgment reinforces due process in GST adjudication and curbs hurried, mechanically concluded proceedings.