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2. The Show Cause Notice is more than a notice. It gives an opportunity to the Department of leading evidence in support of its allegations and equally it gives an opportunity to the person/firm/company charged with, to make representation and adduce evidence against the allegations or charges made out against them.
Nov 26, 2019 · For replying any show cause notice or for filing any appeal, it is important to understand the facts of the case very clearly. The facts to be stated in the reply or appeal in a crisp and clear manner. All the relevant facts pertaining to issue on hand should be stated chronologically.
May 12, 2019 · To view or add your reply to the issued Notice, perform following steps: 1. On the Case Details page of that particular Case ID, select the REPLIES tab. This tab will display the replies you will file against the Notices issued by A/A. To add a reply, click ADD REPLY and select SHOW CAUSE NOTICE.
Jan 28, 2024 · Ensure that your response addresses each allegation or query raised in the Show Cause Notice. Break down your reply into specific sections corresponding to each point mentioned in the notice. 7.
Jun 7, 2023 · The adjudicating officer adjudicates the show cause notice by considering the reply to show cause notice and other available or produced evidences by the noticee. A SCN should follow certain principles to be legally sustainable. Adjudication under GST Law. Section 73 (1) provides for :
Jan 18, 2024 · 1. Initiate departmental audit as per section 65 of the Act. 2. Initiate special audit as per section 66 of the Act. 3. Initiate inspection, search and seizure as per section 67 of the Act. 4. Issue show cause notice under section 73 and 74 of the CGST Act. 1.4 The first stage in return scrutiny denotes a prima facie scrutiny, in order to ...
