2.1 Overview

from Taxmann's How to Deal with GST Show Cause Notices

2.9 Suo Motu cancellation

CONTENTS

11.11 Acting under dictation 11.12 Internal validation 11.13 External validation 11.14 Influence of allied laws 11.15 Post-notice continuation of enquiry 11.16 Fatal errors in pre-notice stage 11.17 Taxpayer’s statements recorded 11.18 Taxpayer’s assertions rejected 11.19 Cross-examination 11.20 Elaborate reply 11.21 Short reply 11.22 Benefits of ex parte orders 11.23 Reply other than on merits 11.24 Case laws overload 11.25 Case laws from earlier tax regime 11.26 Reliance on AARs 11.27 Case laws from overseas 11.28 Assumptions about GST 11.29 Fallacy about existence of basic features

12

JURISPRUDENCE OF ADJUDICATION

12.1 Overview of section 75 12.2 Limitation on disposal 12.3 Impatience in adjudication 12.4 Belated adjudication 12.5 Wisdom in adjournment 12.6 Reasons for adjournment 12.7 Personal hearing 12.8 Authorized representative 12.9 Grounds in notice and order 12.10 Facts-in-issue

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2.1 Overview

Next Article

2.9 Suo Motu cancellation

12

JURISPRUDENCE OF ADJUDICATION

I-16

More articles from this publication:

2.9 Suo Motu cancellation

3.7 Pre-emptive powers imperil taxpayers

3.3 Taxable person not holding registration on date of notice

3.2 Section 63 not competing with section 67

3.4 Authority to investigate absent

3.1 Overview

2.13 Circulars and instructions

NOTICES UNDER SECTIONS 25 AND

2.10 Revocation of cancellation

This article is from:

Taxmann's How to Deal with GST Show Cause Notices