Show cause notice procedure: inspection reports must be forwarded to the jurisdictional proper officer for adjudication under GST Acts. Inspecting officers must prepare detailed inspection reports quantifying discrepancies and submit them for approval; approved reports and collected documents are to be forwarded to the jurisdictional proper officer, who shall issue the show cause notice under Sections 73/74 and afford hearing under Section 75 before passing adjudication orders. Transmission should be system based, registers maintained, and adjudication monitored by Deputy and Joint Commissioners.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Show cause notice procedure: inspection reports must be forwarded to the jurisdictional proper officer for adjudication under GST Acts.
Inspecting officers must prepare detailed inspection reports quantifying discrepancies and submit them for approval; approved reports and collected documents are to be forwarded to the jurisdictional proper officer, who shall issue the show cause notice under Sections 73/74 and afford hearing under Section 75 before passing adjudication orders. Transmission should be system based, registers maintained, and adjudication monitored by Deputy and Joint Commissioners.
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