Adjudication of show cause notices: procedural rights, time limits and electronic summary filing govern tax recovery obligations. Proper Officers must offer or permit a personal hearing, determine tax payable after considering submissions, and issue an adjudication order as prescribed under the CGST Act. Statutory limitation periods govern adjudication: ordinary demands and erroneous refunds are limited from the annual return due date or refund credit date, while cases involving suppression or fraud attract an extended limitation. Certain recovery-related notices have a shorter adjudication period. The adjudication summary must be uploaded electronically in FORM GST DRC-07, specifying tax, interest and penalty and serving as the notice for recovery.
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.
Adjudication of show cause notices: procedural rights, time limits and electronic summary filing govern tax recovery obligations.
Proper Officers must offer or permit a personal hearing, determine tax payable after considering submissions, and issue an adjudication order as prescribed under the CGST Act. Statutory limitation periods govern adjudication: ordinary demands and erroneous refunds are limited from the annual return due date or refund credit date, while cases involving suppression or fraud attract an extended limitation. Certain recovery-related notices have a shorter adjudication period. The adjudication summary must be uploaded electronically in FORM GST DRC-07, specifying tax, interest and penalty and serving as the notice for recovery.
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