Due diligence for GST demand notices and timely adjudication under Assam GST require full fact review and natural justice. Due diligence is required before issuing demand show cause notices in FORM DRC-01 under Sections 73 and 74 of the Assam GST Act. Notices should be issued only after full examination of facts, documents and taxpayer explanations, with adequate opportunity to respond. Adjudication orders must be passed within the prescribed time limit, and field officers are directed to ensure timely issuance of notices and timely completion of adjudication while following natural justice and maintaining the quality of orders.
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.
Due diligence for GST demand notices and timely adjudication under Assam GST require full fact review and natural justice.
Due diligence is required before issuing demand show cause notices in FORM DRC-01 under Sections 73 and 74 of the Assam GST Act. Notices should be issued only after full examination of facts, documents and taxpayer explanations, with adequate opportunity to respond. Adjudication orders must be passed within the prescribed time limit, and field officers are directed to ensure timely issuance of notices and timely completion of adjudication while following natural justice and maintaining the quality of orders.
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