This instruction highlights delays in issuance of show cause notices in GST evasion and fraudulent ITC cases detected during FYs 2017-18 to 2019-20. It reiterates the statutory timelines under Sections 73 and 74 of the CGST Act for issuance of notices and passing of orders, linked to the due dates of annual returns. The Board cautions that late issuance of SCNs leaves insufficient time for proper adjudication and may affect quality of orders. Field formations are directed to urgently review pending investigations and issue SCNs well before limitation deadlines. Principal Chief Commissioners are required to draw action plans so that no investigation remains pending beyond one year. Timely adjudication after issuance of SCN is also emphasised.