Master Circular on Show Cause Notice, Adjudication and Recovery –reg.

Show Cause Notice rules: drafting, extended period ingredients, adjudication limits and recovery procedures clarified for compliance.

The circular consolidates procedural and substantive requirements for a Show Cause Notice, mandating clear identity, factual summary, legal framework, evidence disclosure, quantification principles and statement of authority; it requires showing ingredients when invoking the extended period, prescribes service and hearing safeguards, sets monetary limits and jurisdiction for adjudication, restricts lower level adjudication of core legal issues, and outlines recovery powers, instalment relief, and refund of pre deposits.