Show-cause notice must itemise tax, interest and penalty and comply with prescribed service, computation and appropriation rules. Show-cause notices for GST demands must set out case details, applicable legal provisions, and specific amounts of tax, interest and penalty, with each tax component itemised and shown in figures and words. The Summary in FORM GST DRC-01 is to be served electronically and the SCN should include introduction, legal framework, factual narrative, limitation discussion, computation of dues, statement of charges, and an annexure of relied-upon documents. If duty or duty with interest is already paid, the SCN must first demand duty and seek reasons before appropriating paid amounts and proposing penalties.
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 must itemise tax, interest and penalty and comply with prescribed service, computation and appropriation rules.
Show-cause notices for GST demands must set out case details, applicable legal provisions, and specific amounts of tax, interest and penalty, with each tax component itemised and shown in figures and words. The Summary in FORM GST DRC-01 is to be served electronically and the SCN should include introduction, legal framework, factual narrative, limitation discussion, computation of dues, statement of charges, and an annexure of relied-upon documents. If duty or duty with interest is already paid, the SCN must first demand duty and seek reasons before appropriating paid amounts and proposing penalties.
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