https://www.taxtmi.com/article/detailed?id=1926 Show cause notices are the foundational procedural safeguard in tax adjudication: they must be clear, supported by documentary evidence, quantify the demand, and follow proper investigation. Adjudication by officers vested with the power of adjudication requires consideration of replies and evidence, issuance of reasoned, dated and signed orders that comply with natural justice, limited adjournments, and, where relevant, allows voluntary payment to avert notice except in cases of fraud, collusion, wilful misstatement or suppression of facts. en-us Thu, 18 Oct 2012 15:50:56 +0530 Thu, 18 Oct 2012 15:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1926 Show cause notices are the foundational procedural safeguard in tax adjudication: they must be clear, supported by documentary evidence, quantify the demand, and follow proper investigation. Adjudication by officers vested with the power of adjudication requires consideration of replies and evidence, issuance of reasoned, dated and signed orders that comply with natural justice, limited adjournments, and, where relevant, allows voluntary payment to avert notice except in cases of fraud, collusion, wilful misstatement or suppression of facts. Articles Service Tax Thu, 18 Oct 2012 15:50:56 +0530 https://www.taxtmi.com/article/detailed?id=1926